https://www.taxtmi.com/caselaws?id=151192 The delay of 199 days in filing the appeal was condoned by the Tribunal due to the assessee's explanation of misunderstanding and pursuit of alternative remedies. Regarding the invocation of section 263 of the Income-tax Act, the Tribunal found that the Commissioner could not revise the assessment order after more than seven years from the original return filed, as the issues were not part of the reassessment. Consequently, the revision order was set aside, and the appeal of the assessee was allowed by the ITAT Chennai. en-us Thu, 01 Apr 2010 00:00:00 +0530 Sat, 01 Jun 2013 14:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151192 The delay of 199 days in filing the appeal was condoned by the Tribunal due to the assessee's explanation of misunderstanding and pursuit of alternative remedies. Regarding the invocation of section 263 of the Income-tax Act, the Tribunal found that the Commissioner could not revise the assessment order after more than seven years from the original return filed, as the issues were not part of the reassessment. Consequently, the revision order was set aside, and the appeal of the assessee was allowed by the ITAT Chennai. Case-Laws Income Tax Thu, 01 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151192