https://www.taxtmi.com/caselaws?id=277530 The Court quashed the Assessment order under Section 143(3) of the Income Tax Act for the Assessment Year 2011-2012 due to the Commissioner's failure to condone the delay in filing the Revision under Section 264. The Court instructed the Petitioner to file a separate application for condonation of delay within two weeks, emphasizing the need for reasons for the delay. The Commissioner was directed to reconsider the delay aspect, decide on the condonation application, and proceed with the Revision on its merits, clarifying that no arguments on merits were considered in the current order. en-us Fri, 23 Jun 2017 00:00:00 +0530 Fri, 07 Dec 2018 06:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277530 The Court quashed the Assessment order under Section 143(3) of the Income Tax Act for the Assessment Year 2011-2012 due to the Commissioner's failure to condone the delay in filing the Revision under Section 264. The Court instructed the Petitioner to file a separate application for condonation of delay within two weeks, emphasizing the need for reasons for the delay. The Commissioner was directed to reconsider the delay aspect, decide on the condonation application, and proceed with the Revision on its merits, clarifying that no arguments on merits were considered in the current order. Case-Laws Income Tax Fri, 23 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277530