https://www.taxtmi.com/caselaws?id=418739 The Court allowed the writ petition, remanding the matter to the Commissioner of Income Tax (International Taxation) to decide the Revision Petition on merit in accordance with the law. The decision emphasized the exclusion of time spent in the earlier appeal under Section 248 of the Act, allowing the Revision Petition to proceed within the time limit. The Court clarified that its ruling did not address the substantive issues of the case, leaving all parties' rights and contentions open for further consideration. en-us Fri, 18 Feb 2022 00:00:00 +0530 Fri, 24 Jun 2022 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418739 The Court allowed the writ petition, remanding the matter to the Commissioner of Income Tax (International Taxation) to decide the Revision Petition on merit in accordance with the law. The decision emphasized the exclusion of time spent in the earlier appeal under Section 248 of the Act, allowing the Revision Petition to proceed within the time limit. The Court clarified that its ruling did not address the substantive issues of the case, leaving all parties' rights and contentions open for further consideration. Case-Laws Income Tax Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418739