https://www.taxtmi.com/caselaws?id=291143 Withdrawal of a revision petition under section 264 did not bar the assessee's statutory appeal, so the first appellate authority's jurisdiction remained intact and the appeal was maintainable. A delay of 331 days in filing the appeal was also condoned because the assessee had bona fide pursued an alternative remedy recognised by law, and that pursuit constituted sufficient cause. The matter was therefore restored to the first appellate authority for decision on merits. en-us Tue, 31 Oct 2017 00:00:00 +0530 Thu, 29 Oct 2020 18:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291143 Withdrawal of a revision petition under section 264 did not bar the assessee's statutory appeal, so the first appellate authority's jurisdiction remained intact and the appeal was maintainable. A delay of 331 days in filing the appeal was also condoned because the assessee had bona fide pursued an alternative remedy recognised by law, and that pursuit constituted sufficient cause. The matter was therefore restored to the first appellate authority for decision on merits. Case-Laws Income Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291143