2017 (6) TMI 1273

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....Priyanka Jain i/by Mr. Ruturaj H. Gurjar For the Respondents : Mr. N.C. Mohanty ORDER The present Petitioner had challenged the legality of the Assessment order dated 31st March, 2014 passed under Section 143(3) of the Income Tax Act by the Assessing Officer for the Assessment Year 20112012. The said revision was purportedly filed under Section 264 of the said Act. 2 The Revision was d....

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....delay even the Commissioner could not have observed anything on merits. 4 No separate application for condonation of delay was filed, however, the request to condone the delay was made in the Revision application itself. 5 It appears that no reasonings have been given by the Commissioner for not condoning the delay. It would be appropriate to set aside the said order and direct the Commissio....