Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


Just a moment...
Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
Revision application u/s 264 was initially rejected due to non-payment of mandatory fee of Rs. 500. However, the petitioner paid the fee immediately upon objection raised. The court held that the statutory requirement of Section 264(5) was sufficiently complied with by payment of fees, even if the filing date is considered as the date of fee payment. The decision relied upon by the respondent was inapplicable as no fees were paid in that case, whereas in the present case, fees were paid upon objection. The impugned order rejecting the revision application on technical grounds was quashed and the matter remanded to decide on merits after providing an opportunity of hearing within 12 weeks.