https://www.taxtmi.com/caselaws?id=28286 Section 264 revision was held not to be barred merely because relief under section 273A had been available earlier, since section 273A(3) permits such relief only once for one or more assessment years. The court found that the objection to maintainability rested on an incorrect reading of the statutory scheme. Orders rejecting the waiver application and treating the revision as not maintainable were quashed, and the Commissioner was directed to rehear the petitioner's applications, including the interest-related claim, after giving an opportunity of hearing and deciding the matter in accordance with law. en-us Wed, 09 Mar 1983 00:00:00 +0530 Sat, 20 Feb 2010 11:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28286 Section 264 revision was held not to be barred merely because relief under section 273A had been available earlier, since section 273A(3) permits such relief only once for one or more assessment years. The court found that the objection to maintainability rested on an incorrect reading of the statutory scheme. Orders rejecting the waiver application and treating the revision as not maintainable were quashed, and the Commissioner was directed to rehear the petitioner's applications, including the interest-related claim, after giving an opportunity of hearing and deciding the matter in accordance with law. Case-Laws Income Tax Wed, 09 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28286