https://www.taxtmi.com/caselaws?id=274830 A challenge to an order under Section 264 of the Income-tax Act, 1961 concerned whether the Commissioner had wrongly proceeded on the original return instead of the revised return. The petitioner contended that the revised return should be considered, while the respondents stated that condonation of delay in filing the revised return had to be sought first. The impugned order was set aside, and the petitioner was directed to file an application for condonation of delay; thereafter, the Commissioner must reconsider the matter afresh in accordance with law. en-us Thu, 26 Jul 2012 00:00:00 +0530 Thu, 06 Sep 2018 12:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274830 A challenge to an order under Section 264 of the Income-tax Act, 1961 concerned whether the Commissioner had wrongly proceeded on the original return instead of the revised return. The petitioner contended that the revised return should be considered, while the respondents stated that condonation of delay in filing the revised return had to be sought first. The impugned order was set aside, and the petitioner was directed to file an application for condonation of delay; thereafter, the Commissioner must reconsider the matter afresh in accordance with law. Case-Laws Income Tax Thu, 26 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274830