1991 (5) TMI 41

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....x<br>Judge(s)&nbsp; : K. A. NAYAR&nbsp; JUDGMENT K. A. NAYAR J. -The original petition is to quash the order of the Commissioner of Income-tax, Kochi, passed under section 264 of the Income-tax Act ....

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....r under section 264 cannot lie as section 264(4)(c) clearly provides that the Commissioner shall not revise any order under section 264 if the order has been made the subject-matter of an appeal to th....