https://www.taxtmi.com/caselaws?id=14660 The court upheld the Commissioner of Income-tax's decision that the revision under section 264 of the Income-tax Act was not maintainable. The petitioner's challenge, based on a circular indicating that a withdrawn appeal should not be considered as made the subject of an appeal, was dismissed. The court emphasized the distinctions between sections 249 and 264(4)(a) of the Act, ultimately finding the petition lacking merit and dismissing it. en-us Tue, 07 Mar 2000 00:00:00 +0530 Fri, 17 Jul 2009 18:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14660 The court upheld the Commissioner of Income-tax's decision that the revision under section 264 of the Income-tax Act was not maintainable. The petitioner's challenge, based on a circular indicating that a withdrawn appeal should not be considered as made the subject of an appeal, was dismissed. The court emphasized the distinctions between sections 249 and 264(4)(a) of the Act, ultimately finding the petition lacking merit and dismissing it. Case-Laws Income Tax Tue, 07 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14660