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2014 (8) TMI 647 - HC - Income TaxRejection of revision petition u/s 264 - Interest accrue on deposits made by industrial electricity consumers – Held that:- CIT(A) rightly rejected the revision, on the ground, that it was not maintainable - against the order u/s 154 of the Act, the assessee preferred an appeal - in view of Section 264(4)(c) of the Act, the Commissioner has no power to revise any order u/s 264 of the Act since the order was subject to an appeal before the Appellate Tribunal – there was no error in the order passed by the CIT u/s 264 of the Act – Decided against
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