https://www.taxtmi.com/caselaws?id=10976 The court upheld the dismissal of a revision under section 264 of the Income-tax Act as time-barred. The petitioner's delay in obtaining assessment orders and filing for revision was deemed negligent, leading to the rejection of the plea for lack of actual knowledge due to the absence of assessment orders with demand notices. The judgment emphasized the importance of timely pursuit of legal remedies and adherence to statutory limitations, affirming that the failure to act diligently resulted in the lawful dismissal of the revision on grounds of limitation. en-us Tue, 03 Dec 2002 00:00:00 +0530 Tue, 28 Jul 2009 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10976 The court upheld the dismissal of a revision under section 264 of the Income-tax Act as time-barred. The petitioner's delay in obtaining assessment orders and filing for revision was deemed negligent, leading to the rejection of the plea for lack of actual knowledge due to the absence of assessment orders with demand notices. The judgment emphasized the importance of timely pursuit of legal remedies and adherence to statutory limitations, affirming that the failure to act diligently resulted in the lawful dismissal of the revision on grounds of limitation. Case-Laws Income Tax Tue, 03 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10976