Revision u/s 264 - Scope of revision under section 264 of the Income Tax Act, 1961 cannot be abused as a...

Revision u/s 264 - Scope of revision under section 264 of the Income Tax Act, 1961 cannot be abused as a substitute to get over an order of assessment passed second respondent without filing an appeal. Nothing to stopped the petitioner from filing a statutory appeal in time before the Commissioner of Income Tax (Appeals). - HC .....

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