CIT Can Condon Delays in Filing Revision Applications for AY 2012-13 u/s 264, Allowing Merits Assessment.

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....Condonation of delay in filing application for Revision u/s 264 - power of CIT delay could have been condoned for one assessment year viz., 2012-13 and both matters could have been taken up and heard out on merits deserves to be accepted.....