https://www.taxtmi.com/caselaws?id=38261 The court held that the revision petition filed by the petitioner was maintainable despite having appealed before the appellate authorities, as the appeals were rejected solely on grounds of delay without considering the assessment on merits. The court directed the Commissioner to consider the revision petition on its merits, emphasizing that challenging the assessment in the grounds of appeal does not preclude the right to file a revision petition. The writ petition was allowed with no order as to costs. en-us Fri, 02 Dec 1977 00:00:00 +0530 Mon, 05 Apr 2010 12:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38261 The court held that the revision petition filed by the petitioner was maintainable despite having appealed before the appellate authorities, as the appeals were rejected solely on grounds of delay without considering the assessment on merits. The court directed the Commissioner to consider the revision petition on its merits, emphasizing that challenging the assessment in the grounds of appeal does not preclude the right to file a revision petition. The writ petition was allowed with no order as to costs. Case-Laws Income Tax Fri, 02 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38261