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2019 (3) TMI 318 - BOMBAY HIGH COURTRevision petition u/s 264 - period of limitation of one year for filing a revision application - HELD THAT:- It is not disputed that once the petitioner filed the return of income, the scrutiny assessment thereof, would become time-barred upon expiry of the period prescribed under the statute. This would happen sometime in the year 2010. The knowledge that the department does not propose to take the return of income for scrutiny assessment, can be attributed to the petitioner. If the petitioner had any dispute with the department accepting his return as per declaration made in it, the petitioner had to file an appropriate revision application before the Commissioner of Income Tax, within a period of one year thereafter, and at any rate, explaining the delay caused in filing such a revision application beyond the said period. In the present case, the revision application was filed seven years later. By no stretch of imagination, such long period can be ignored. The petitioner simply, cannot take shelter of non-communication of the intimation or acceptance u/s 143 (1). If, the petitioner wanted to dispute his own declaration in the return, he had to take appropriate steps before the Commissioner of Income Tax within the period of limitation prescribed which in the present case, is not done.
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