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2009 (5) TMI 40 - ALLAHABAD HIGH COURTCommissioner could not have refused to entertain the revision on the ground that it is not a substitute of appeal, though there may be many more reasons, on which exercise of the discretionary jurisdiction can be refused but such reasons have to be germane to the issue and valid – CIT committed manifest error of law in refusing to entertain the revision on the ground that petitioner should have availed the remedy of appeal, particularly when for some assessment years appeals were filed – CIT is directed to reconsider the revisions u/s 264 and pass fresh orders, as per his own discretion, in accordance with law
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