https://www.taxtmi.com/caselaws?id=242271 The court held that the Commissioner should have exercised his revisional power under Section 264 to decide the petition on its merits. Consequently, the writ petition was allowed, the impugned order was quashed, and the matter was remitted to the Commissioner to pass a fresh order in accordance with law. en-us Fri, 11 Oct 2013 00:00:00 +0530 Sat, 11 Jan 2014 06:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242271 The court held that the Commissioner should have exercised his revisional power under Section 264 to decide the petition on its merits. Consequently, the writ petition was allowed, the impugned order was quashed, and the matter was remitted to the Commissioner to pass a fresh order in accordance with law. Case-Laws Income Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242271