https://www.taxtmi.com/caselaws?id=15338 The court dismissed the writ petition, ruling that the bar under section 264(4)(c) of the Income Tax Act does not infringe on the assessee's rights. It was held that the assessee must choose between appealing and seeking revision, and cannot pursue both avenues for the same order. The court emphasized the distinct purposes of sections 264 and 263, with the former safeguarding the revenue's interests and the latter protecting the assessee's interests. en-us Tue, 24 Nov 1998 00:00:00 +0530 Tue, 04 Aug 2009 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15338 The court dismissed the writ petition, ruling that the bar under section 264(4)(c) of the Income Tax Act does not infringe on the assessee's rights. It was held that the assessee must choose between appealing and seeking revision, and cannot pursue both avenues for the same order. The court emphasized the distinct purposes of sections 264 and 263, with the former safeguarding the revenue's interests and the latter protecting the assessee's interests. Case-Laws Income Tax Tue, 24 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15338