2013 (4) TMI 195

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.... Rajesh Katoch, Advocate. ORDER C.M. No.4457 of 2013 Application is allowed and the written statement filed on behalf of the respondents is taken on record. C.W.P. No.24377 of 2012 The challenge in the present writ petition is to an order passed by the Commissioner of Income Tax under Section 264 of Income Tax Act, 1961 on 14.8.2012 in a revision filed by the petitioner herein. T....

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....he petitioner has vehemently argued that counsel for the petitioner could not attend the proceedings, as his nephew was not well, therefore, the petitioner be given another chance to present its cause before the Income Tax Officer. We do not find any merit in the argument raised. The petitioner has not put in appearance for over almost six months in spite of the fact that six notices were sent ....