https://www.taxtmi.com/caselaws?id=364014 The High Court allowed the petition, directing the Principal Commissioner to reconsider the Revision Application after condoning the delay, ensuring a fair opportunity for the petitioner to present its case on merits. The Court emphasized the broad revisional powers under Section 264 and the importance of following principles of natural justice in such proceedings. en-us Thu, 12 Jul 2018 00:00:00 +0530 Sat, 21 Jul 2018 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364014 The High Court allowed the petition, directing the Principal Commissioner to reconsider the Revision Application after condoning the delay, ensuring a fair opportunity for the petitioner to present its case on merits. The Court emphasized the broad revisional powers under Section 264 and the importance of following principles of natural justice in such proceedings. Case-Laws Income Tax Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364014