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Income Tax

Revision u/s 264 in favor of assessee - period of limitation of...

Court Rules Section 264 Time Limit Directory, Allows CIT to Decide on Applications After One-Year Period Lapses.

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Income TaxMarch 2, 2013Case LawsHC

Revision u/s 264 in favor of assessee - period of limitation of one year is mandatory or directory - the provisions are directory only - CIT directed to decided the application even after lapse of one year - HC

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