2019 (10) TMI 606

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....spondents. P.C. : At the request of the parties, the petition is taken up for final disposal at the stage of admission. This as the controversy involved lies in a narrow compass. 2. This petition under Article 226 of the Constitution of India challenges the order dated 8 March 2019 passed by the Commissioner of Income Tax, Respondent No.2 under section 264 of the Income Tax Act, 1961 (Act....

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....rder dated 31 October 2017 rather than filing a revision application under section 264 of the Act. Therefore, it is submitted that this petition should not be entertained. No particular submissions have been made on behalf of the Revenue to controvert the submission of the Petitioner that the merits of his contention in support of revision application were not dealt with by the Commissioner. 5.....

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.... we are inclined to set aside the impugned order dated 8 March 2019 and restore the proceedings back to the file of the Commissioner of Income Tax. 7. So far as objection of the Revenue is concerned, we find no merit therein. The Act itself provides remedy of revision from the order of assessment. Therefore, when the assessee chooses the remedy provided under the Act, then the Revenue cannot ho....