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Income Tax - Highlights / Catch Notes

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Revision of other orders u/s 264 - petitioners sought to ...

Case Laws     Income Tax

September 8, 2022

Revision of other orders u/s 264 - petitioners sought to expressly withdraw the revision petition filed u/s 264 - application was pending for decision - Thus by not allowing the prayer for withdrawal and proceeding to decide the revision on merits, the revisional authority wrongly exercised jurisdiction vested in it. - HC

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