https://www.taxtmi.com/caselaws?id=387122 The Court set aside the Commissioner's order under section 264 of the Income Tax Act for the assessment year 2010-11, directing a fresh disposal of the revision application. The Court emphasized the petitioner's right to raise deductions before the Commissioner in the revision application and rejected the Revenue's objection that an appeal should have been filed instead. The Court highlighted the need for independent decision-making by the Commissioner, leading to the restoration of the revision application for fresh consideration without external influence. en-us Thu, 03 Oct 2019 00:00:00 +0530 Thu, 17 Oct 2019 10:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387122 The Court set aside the Commissioner's order under section 264 of the Income Tax Act for the assessment year 2010-11, directing a fresh disposal of the revision application. The Court emphasized the petitioner's right to raise deductions before the Commissioner in the revision application and rejected the Revenue's objection that an appeal should have been filed instead. The Court highlighted the need for independent decision-making by the Commissioner, leading to the restoration of the revision application for fresh consideration without external influence. Case-Laws Income Tax Thu, 03 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387122