https://www.taxtmi.com/caselaws?id=38705 The High Court quashed the Commissioner of Income-tax's order dismissing the revision petition filed by a non-resident company seeking inclusion of omitted dividends in its income and refund of super-tax. The Court held that the Commissioner failed to consider the petitioner's inadvertent omission and wrongly denied the refund. Emphasizing the duty to assess and revise if necessary, the Court found the Commissioner's decision erroneous and directed a fresh disposal of the revision petition in accordance with the law, with parties bearing their own costs. en-us Tue, 28 Sep 1976 00:00:00 +0530 Thu, 08 Apr 2010 14:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38705 The High Court quashed the Commissioner of Income-tax's order dismissing the revision petition filed by a non-resident company seeking inclusion of omitted dividends in its income and refund of super-tax. The Court held that the Commissioner failed to consider the petitioner's inadvertent omission and wrongly denied the refund. Emphasizing the duty to assess and revise if necessary, the Court found the Commissioner's decision erroneous and directed a fresh disposal of the revision petition in accordance with the law, with parties bearing their own costs. Case-Laws Income Tax Tue, 28 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38705