https://www.taxtmi.com/caselaws?id=387068 The Court dismissed the petition challenging the order rejecting the refund application for excess tax paid for assessment year 2005-06, emphasizing the availability of revision under section 264 of the Income Tax Act as an alternate remedy for the Petitioner. The judgment highlighted the broad powers of the Commissioner to revise any order under the Act, contrasting it with specific provisions for appeal, and cited previous case law to support the interpretation of the revisional jurisdiction. en-us Thu, 03 Oct 2019 00:00:00 +0530 Wed, 16 Oct 2019 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387068 The Court dismissed the petition challenging the order rejecting the refund application for excess tax paid for assessment year 2005-06, emphasizing the availability of revision under section 264 of the Income Tax Act as an alternate remedy for the Petitioner. The judgment highlighted the broad powers of the Commissioner to revise any order under the Act, contrasting it with specific provisions for appeal, and cited previous case law to support the interpretation of the revisional jurisdiction. Case-Laws Income Tax Thu, 03 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387068