https://www.taxtmi.com/caselaws?id=375516 The court dismissed the petition, ruling that the Commissioner lacked the authority to entertain the revision application. It emphasized the Settlement Commission's exclusive jurisdiction once a settlement application is accepted, limiting the Assessing Officer's role to implementing the Commission's directives. The court highlighted the petitioner's failure to specify the order for revision and insufficient justification for the delay in filing the petition. en-us Mon, 04 Feb 2019 00:00:00 +0530 Tue, 19 Feb 2019 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375516 The court dismissed the petition, ruling that the Commissioner lacked the authority to entertain the revision application. It emphasized the Settlement Commission's exclusive jurisdiction once a settlement application is accepted, limiting the Assessing Officer's role to implementing the Commission's directives. The court highlighted the petitioner's failure to specify the order for revision and insufficient justification for the delay in filing the petition. Case-Laws Income Tax Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375516