https://www.taxtmi.com/caselaws?id=376297 The court upheld the Commissioner of Income Tax's decision to reject the petitioner's revision application due to delay. The petitioner failed to file the revision application within the one-year limitation period from the date of communication of the order, as required by Section 264 of the Income Tax Act. Despite the petitioner's argument that he was not served the intimation and sought relief for offering income to tax erroneously, the court emphasized the importance of adhering to statutory timelines. The court ruled that the significant delay of seven years in filing the revision application warranted the dismissal of the petition. en-us Fri, 01 Mar 2019 00:00:00 +0530 Wed, 06 Mar 2019 06:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376297 The court upheld the Commissioner of Income Tax's decision to reject the petitioner's revision application due to delay. The petitioner failed to file the revision application within the one-year limitation period from the date of communication of the order, as required by Section 264 of the Income Tax Act. Despite the petitioner's argument that he was not served the intimation and sought relief for offering income to tax erroneously, the court emphasized the importance of adhering to statutory timelines. The court ruled that the significant delay of seven years in filing the revision application warranted the dismissal of the petition. Case-Laws Income Tax Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376297