https://www.taxtmi.com/caselaws?id=37261 The court held that the second petition filed by the assessee-firm was a continuation of the original petition and not a fresh filing, overturning the Commissioner's decision to reject it due to an alleged delay. The court directed the Commissioner to consider the petition on its merits and in accordance with the law, setting aside the earlier order. As a result, the writ petition was allowed, and no costs were awarded in the case. en-us Thu, 18 Jan 1979 00:00:00 +0530 Sat, 27 Mar 2010 16:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37261 The court held that the second petition filed by the assessee-firm was a continuation of the original petition and not a fresh filing, overturning the Commissioner's decision to reject it due to an alleged delay. The court directed the Commissioner to consider the petition on its merits and in accordance with the law, setting aside the earlier order. As a result, the writ petition was allowed, and no costs were awarded in the case. Case-Laws Income Tax Thu, 18 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37261