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2019 (11) TMI 936 - HC - Income TaxRevision u/s 264 - first respondent has chosen to reject the revision filed by the petitioner under Section 264, as barred by limitation - HELD THAT:- This Court, is of the view that a decision taken is not communicated, it should be treated that no such decision is taken in the eye of law. However, as it is communicated through the impugned proceedings dated 12.06.2018 that the Revision Application filed by the petitioner was already rejected on 03.03.2016, this Court is of the view that it is better for the first respondent to consider the matter afresh including the question of limitation by giving an opportunity of hearing to the petitioner. Needless to say that it is for the first respondent, if satisfied that the revision was filed in time, to consider the revision on merits and pass orders in accordance with law. Accordingly, this writ petition is disposed of, by directing the first respondent to take the Revision Application filed by the petitioner in respect of the Assessment Years 2000-01 to 2012-13 on file and dispose the same once again, after giving an opportunity of hearing to the petitioner also by considering the question of limitation, if any.
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