1991 (5) TMI 41

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....er section 264 of the Income-tax Act refusing to revise the assessment order for the year 1985-86. Admittedly, the assessment order for 1985-86 has been the subject-matter of an appeal before the appellate authority and the appellate order has become final. Assessment order for the year 1985-86 was sought to be revised under section 264 and the Commissioner rejected the application on the ground t....