https://www.taxtmi.com/caselaws?id=33580 The court set aside the dismissal orders and directed the restoration of the revision petitions for assessment years 1978-79 and 1980-81. The revisional authority was instructed to consider the petitions on their merits without regard to the limitation period. The court emphasized that the delay in filing the petitions was justified due to circumstances beyond the appellant's control, specifically citing the misplaced application in the court registry. The writ appeals were allowed, and no costs were awarded. en-us Wed, 19 Nov 2008 00:00:00 +0530 Mon, 23 May 2016 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33580 The court set aside the dismissal orders and directed the restoration of the revision petitions for assessment years 1978-79 and 1980-81. The revisional authority was instructed to consider the petitions on their merits without regard to the limitation period. The court emphasized that the delay in filing the petitions was justified due to circumstances beyond the appellant's control, specifically citing the misplaced application in the court registry. The writ appeals were allowed, and no costs were awarded. Case-Laws Income Tax Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33580