https://www.taxtmi.com/caselaws?id=10473 The court set aside the Commissioner's order that declined to entertain the application for revision under section 264 of the Income-tax Act. The court emphasized the Commissioner's duty to make an inquiry and consider evidence judiciously to prevent a miscarriage of justice. The matter was remitted back to the Commissioner for a fresh decision, directing a comprehensive review of all materials within the ambit of section 264. en-us Fri, 29 Apr 2005 00:00:00 +0530 Thu, 16 Jul 2009 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10473 The court set aside the Commissioner's order that declined to entertain the application for revision under section 264 of the Income-tax Act. The court emphasized the Commissioner's duty to make an inquiry and consider evidence judiciously to prevent a miscarriage of justice. The matter was remitted back to the Commissioner for a fresh decision, directing a comprehensive review of all materials within the ambit of section 264. Case-Laws Income Tax Fri, 29 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10473