2002 (12) TMI 14

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....essment orders were passed on January 13, 1992. The petitioner applied for obtaining certified copies of the assessment orders on December 8, 1993, as per application P4. The certified copies were supplied to the petitioner on January 6, 1997; revision was preferred before the Commissioner of Income-tax, Bhopal, on November 24, 1997. The revision has been dismissed as barred by limitation by the Commissioner of Income-tax, Bhopal, as per order P7, dated February 23, 1998. Learned counsel for the petitioner submits that the order impugned is bad in law; he places reliance on a circular issued by the Central Board of Direct Taxes No. 10-D (C.No. 9(22)-IT/47), dated April 15, 1948. As per the circular the assessment order should be suppl....

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.... Act is the relevant provision; the same is quoted below: "264. (3) In the case of an application for revision under this section by the assessee, the application must be made within one year from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier: Provided that the Commissioner may, if he is satisfied that the assessee was prevented by sufficient cause from making the application within that period, admit an application made after the expiry of that period." A bare reading of the aforesaid provision makes it clear that limitation for filing revision under section 264 is of one year from the date on which the order in question was communicated t....