Applications u/s 264 for revision in favor of assessee - ...

Commissioner can condone delay in Section 264 applications without relying on Limitation Act Section 5.

December 8, 2017

Case Laws Income Tax HC

Applications u/s 264 for revision in favor of assessee - Condonation of delay - Proviso to Sub-Section (3) of Section 264 confers a statutory power on the Commissioner to condone the delay. Therefore it was not necessary for the Commissioner to have taken recourse to Section 5 of the Limitation Act, 1963. - HC

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Applications u/s 264 for revision in favor of assessee - ...

Commissioner can condone delay in Section 264 applications without relying on Limitation Act Section 5.

December 8, 2017

Case Laws Income Tax HC

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