https://www.taxtmi.com/caselaws?id=12509 The court held that the revision application under section 264 of the Income-tax Act was not maintainable as the appeal was dismissed for non-compliance with section 249(4)(a). It was determined that once the appeal was chosen, the remedy of revision was barred, as per the legal provisions and precedents cited. The court emphasized that findings in the revision order would not affect the petitioner if pursuing the appeal remedy. The petition was dismissed without costs. en-us Fri, 21 Dec 2001 00:00:00 +0530 Wed, 03 Mar 2010 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12509 The court held that the revision application under section 264 of the Income-tax Act was not maintainable as the appeal was dismissed for non-compliance with section 249(4)(a). It was determined that once the appeal was chosen, the remedy of revision was barred, as per the legal provisions and precedents cited. The court emphasized that findings in the revision order would not affect the petitioner if pursuing the appeal remedy. The petition was dismissed without costs. Case-Laws Income Tax Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12509