https://www.taxtmi.com/caselaws?id=27059 The High Court held that the Commissioner could not entertain a revision petition under section 264 of the Income-tax Act once the order of the Appellate Assistant Commissioner had merged with the Tribunal's order. The Court emphasized adherence to legal principles over conflicting circulars and granted a certificate of fitness for the respondent to appeal to the Supreme Court on significant legal issues raised in the case. The Court ruled in favor of the appellant, setting aside the Commissioner's order and dismissing the respondent's writ petition. en-us Wed, 24 Jul 1985 00:00:00 +0530 Wed, 10 Feb 2010 15:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27059 The High Court held that the Commissioner could not entertain a revision petition under section 264 of the Income-tax Act once the order of the Appellate Assistant Commissioner had merged with the Tribunal's order. The Court emphasized adherence to legal principles over conflicting circulars and granted a certificate of fitness for the respondent to appeal to the Supreme Court on significant legal issues raised in the case. The Court ruled in favor of the appellant, setting aside the Commissioner's order and dismissing the respondent's writ petition. Case-Laws Income Tax Wed, 24 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27059