2020 (2) TMI 952

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..... Tax, Jalandhar [ 2014 (1) TMI 492 - PUNJAB HARYANA HIGH COURT] to contend that this Court has set aside the similar order. Learned counsel for the revenue is not in a position to deny the applicability of the abovesaid judgment. In the circumstances, the petition is allowed - Commissioner of Income Tax is directed to decide the application under Section 264 of the Act, on merits, as per .....

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..... ilar order. [3] Learned counsel for the revenue is not in a position to deny the applicability of the abovesaid judgment. [4] In the circumstances, the petition is allowed and the impugned order (Annexure P-13) i.e. order under Section 264 of the Act is quashed. The Commissioner of Income Tax is directed to decide the application under Section 264 of the Act, on merits, as per law. - - T .....

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