https://www.taxtmi.com/caselaws?id=415444 The court determined that revision under Section 264 of the Income Tax Act is an alternate remedy to the appeal under Section 246. The court found that the revisional authority erred in dismissing the revision petitions on the ground of non-maintainability. Additionally, the court held that once a court decides on the issue of maintainability, it should not address the merits of the case. Consequently, the court set aside the orders passed by the revisional authority and remanded the matters for a fresh decision in accordance with the law. en-us Fri, 03 Dec 2021 00:00:00 +0530 Sat, 04 Dec 2021 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415444 The court determined that revision under Section 264 of the Income Tax Act is an alternate remedy to the appeal under Section 246. The court found that the revisional authority erred in dismissing the revision petitions on the ground of non-maintainability. Additionally, the court held that once a court decides on the issue of maintainability, it should not address the merits of the case. Consequently, the court set aside the orders passed by the revisional authority and remanded the matters for a fresh decision in accordance with the law. Case-Laws Income Tax Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415444