https://www.taxtmi.com/caselaws?id=463632 A revisional order under section 264 of the Income-tax Act was set aside because it was a summary, non-speaking rejection that failed to consider the taxpayer's explanation for non-appearance and non-filing of objections. The taxpayer had relied on hospitalization and serious ailments as sufficient cause, but the revisional authority did not deal with that material or the supporting explanation. As the order was deficient for want of proper consideration of a material plea, it was held unsustainable. The matter was remitted to the revisional authority for fresh consideration in accordance with law. en-us Tue, 06 Feb 2024 00:00:00 +0530 Tue, 09 Sep 2025 19:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463632 A revisional order under section 264 of the Income-tax Act was set aside because it was a summary, non-speaking rejection that failed to consider the taxpayer's explanation for non-appearance and non-filing of objections. The taxpayer had relied on hospitalization and serious ailments as sufficient cause, but the revisional authority did not deal with that material or the supporting explanation. As the order was deficient for want of proper consideration of a material plea, it was held unsustainable. The matter was remitted to the revisional authority for fresh consideration in accordance with law. Case-Laws Income Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463632