https://www.taxtmi.com/caselaws?id=797018 Revision under Section 264 remains maintainable after the limitation period for the available appellate remedy has expired, provided no appeal or delay-condonation application is pending. Section 264(4) bars revisional jurisdiction only where an appeal lies and remains capable of being filed within the subsisting appeal period, or where a required waiver of appeal has not been given. The revisional authority cannot decline jurisdiction solely because an appellate remedy was originally available. Any merits observations made while incorrectly treating the revision as non-maintainable should not influence fresh consideration on merits. en-us Tue, 11 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797018 Revision under Section 264 remains maintainable after the limitation period for the available appellate remedy has expired, provided no appeal or delay-condonation application is pending. Section 264(4) bars revisional jurisdiction only where an appeal lies and remains capable of being filed within the subsisting appeal period, or where a required waiver of appeal has not been given. The revisional authority cannot decline jurisdiction solely because an appellate remedy was originally available. Any merits observations made while incorrectly treating the revision as non-maintainable should not influence fresh consideration on merits. Case-Laws Income Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797018