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2018 (5) TMI 1734 - HC - Income TaxCondoantion of delay in filing an application for Revision u/s 264 - no explanation of delay for filing such petition - period for filing application for revision - Held that:- As u/s 264(3) there is period of limitation of one year for filing application for revision before the Commissioner - in this case the delay is extremely small and there is a clear provision for condoning the delay - thus the right of revision could be avoided by allowing the petitioner to file additional statement explaining such delay - hence revision Petition is revived and placed back for fresh adjudication.
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