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2018 (9) TMI 1318 - HC - Income TaxRevision under Section 264 - Held that:- Though an exception is taken by the petitioner against the affidavit filed by the Revisional Authority justifying the order, which as per the petitioner is impermissible, as the order under challenge has been passed by the Authority concerned in her capacity of quasi-judicial Authority. Respondents fairly submits that the petitioner/assessee had raised a ground regarding non-service of notice under Sections 148, 142(1) and 144 of 1961 Act, which is not being considered, the Revision has been dismissed on merit. In view of the submissions made on behalf of the respondents, we are of the considered opinion that the matter deserves to be remitted to the Revisional Authority for fresh consideration of the Revision filed by the petitioner dwelling on all the issues raised therein. The impugned order is set aside. The matter is relegated to Principal Commissioner of Income Tax, Gwalior, for reconsideration of Revision preferred by the petitioner. Principal Commissioner of Income Tax, Gwalior, shall, after affording opportunity of hearing, decide the Revision in accordance with law meeting out the contentions raised in the Revision.
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