https://www.taxtmi.com/caselaws?id=221267 The Court held that section 264(6) of the Income Tax Act is directory, not mandatory. The Commissioner of Income Tax was directed to decide the revision application within three months from the Court's order to expedite the process. The decision aimed to prevent delays and ensure justice for all parties involved. en-us Thu, 10 Jan 2013 00:00:00 +0530 Mon, 28 Oct 2013 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221267 The Court held that section 264(6) of the Income Tax Act is directory, not mandatory. The Commissioner of Income Tax was directed to decide the revision application within three months from the Court's order to expedite the process. The decision aimed to prevent delays and ensure justice for all parties involved. Case-Laws Income Tax Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221267