Assessee's Revision Application Denied by CIT; Still Eligible to Appeal Before CIT(A) u/s 264 of Income Tax Act.

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....Right to file an appeal before CIT(A) where the application for revision u/s 264 rejected by the CIT - Notwithstanding unsuccessful effort of the assessee in the revisional proceeding, still the assessee can file an appeal - thus assessee invoked revisional jurisdiction u/s 264 of the Act, it cannot constitute a bar for invoking the appellate jurisdiction.....