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2018 (12) TMI 412 - HC - Income TaxDelay in filing the Revision Application u/s 264 by 198 days - condonation of delay - Held that:- As explained by the petitioner by pointing out that there was huge work load of assessment under Section 153A of the Act, under an erroneous advise of the tax consultant, the assessee had inadvertently offered interest income under misconception of law and that the main person looking after the affairs of new tax consultant was indisposed for about 6 to 7 months due to serious back injury. When the issues of technical and substantial justice are pitted against each other, the course of substantial justice would normally prevail. In the present case, when the delay was even otherwise not inordinate and was explained in the above terms, the Commissioner should have condoned the same. In the previous round, the High Court had remanded the proceedings before the Commissioner by allowing the petitioner to file separate application for condonation of delay and requested the Commissioner to consider such application. Perhaps this second round of litigation could have been avoided. Be that as it may, we allow the petitioner's applications for condonation of delay
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