TMI Blog2011 (1) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... t consider the reason stated in the application seeking condonation of delay that the petitioner was advised not to approach till the proceedings reached finality and whether the petitioner was justified in waiting for the final decision in the matter - respondent directed to decide the applications seeking condonation of delay afresh and pass speaking order considering all the contentions raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961 ('The Act' for short) against the orders dated 27th June, 1997 passed by the Assistant Commissioner of Income Tax, Circle No. I seeking revision of assessment under Section 143(3) of the Act. 4. According to the petitioner, they did not seek remedy under Section 264 immediately on the receipt of retrospective approval as the petitioner was advised that till the issue was settled, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner was advised not to approach till the proceedings reached finality and whether the petitioner was justified in waiting for the final decision in the matter. This aspect of the matter has not been considered by the respondent. On this ground alone, the impugned orders dated29th October, 2009and28th October, 2009passed by the respondent are liable to quashed and set aside. 6. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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