https://www.taxtmi.com/caselaws?id=25995 Delay in filing revision petitions under section 33A(2) of the Indian Income-tax Act, 1922 may be condoned where pending statutory proceedings in excess profits tax reasonably prevented earlier recourse to revision. The Delhi HC held that the delay was not due to mere inaction, because the petitions were filed after revised assessment orders and after the assessee had exhausted the remedies available under the excess profits tax law. The view that revision should have been sought immediately on reopening notices was rejected. The refusal to condone delay was set aside and the matter remitted for fresh consideration of condonation. en-us Fri, 16 Aug 1985 00:00:00 +0530 Tue, 02 Feb 2010 11:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25995 Delay in filing revision petitions under section 33A(2) of the Indian Income-tax Act, 1922 may be condoned where pending statutory proceedings in excess profits tax reasonably prevented earlier recourse to revision. The Delhi HC held that the delay was not due to mere inaction, because the petitions were filed after revised assessment orders and after the assessee had exhausted the remedies available under the excess profits tax law. The view that revision should have been sought immediately on reopening notices was rejected. The refusal to condone delay was set aside and the matter remitted for fresh consideration of condonation. Case-Laws Income Tax Fri, 16 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25995