https://www.taxtmi.com/caselaws?id=428436 The Court held that the Commissioner cannot revise an order under Section 264 of the Income Tax Act when an appeal is pending, dismissing the petitioner's revision request. Although withdrawal of the appeal was allowed, it did not grant the right to seek revision. The Appellate Authority was directed to promptly dispose of the appeal on its merits. The Court clarified that withdrawal of the appeal does not entitle the petitioner to seek revision under Section 264. The writ petition was closed without costs, and any pending miscellaneous petitions were ordered to be closed as well. en-us Wed, 14 Sep 2022 00:00:00 +0530 Fri, 30 Sep 2022 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428436 The Court held that the Commissioner cannot revise an order under Section 264 of the Income Tax Act when an appeal is pending, dismissing the petitioner's revision request. Although withdrawal of the appeal was allowed, it did not grant the right to seek revision. The Appellate Authority was directed to promptly dispose of the appeal on its merits. The Court clarified that withdrawal of the appeal does not entitle the petitioner to seek revision under Section 264. The writ petition was closed without costs, and any pending miscellaneous petitions were ordered to be closed as well. Case-Laws Income Tax Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428436