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2008 (11) TMI 153 - MADRAS HIGH COURTAssessee instead of approaching Commissioner u/s 264 filing writ petition – HC dismissed writ petition giving liberty to assessee to approach within 30 days from receipt of order - Delay in preferring the revision petition within a period of 30 days from the date when the copy was obtained – under proviso to S. 264(3) Commissioner have power to admit an application after limitation, if sufficient case shown for delay - revisional authority should not have rejected the revision petitions on the ground that period prescribed by the Court for filing the revision petition was over
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