Dismissal of Petition to Quash Income Tax Order under Section 264: Finality of Assessment Orders The High Court of Kerala dismissed the petition seeking to quash the Commissioner of Income-tax's order under section 264 of the Income-tax Act for ...
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Dismissal of Petition to Quash Income Tax Order under Section 264: Finality of Assessment Orders
The High Court of Kerala dismissed the petition seeking to quash the Commissioner of Income-tax's order under section 264 of the Income-tax Act for refusing to revise the assessment order for the year 1985-86. The court upheld the Commissioner's decision, stating that the assessment order, which had been the subject of an appeal before the appellate authority and had become final, could not be revised.
The High Court of Kerala dismissed the original petition seeking to quash the order of the Commissioner of Income-tax, Kochi, under section 264 of the Income-tax Act for refusing to revise the assessment order for the year 1985-86. The Commissioner rejected the application stating that it cannot be revised if it has been the subject of an appeal before the appellate authority, which had become final. The court found no irregularity or illegality in the Commissioner's decision and dismissed the petition.
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