Assessee's revision u/s 264 rejected; previous appeal dismissed due to non-payment, jurisdiction u/s 264(4) remains.

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....Rejection application for Revision u/s 264 in favor of assessee - Rejection on the ground the assessee has filing an appeal u/s 246 which was rejected by the CIT(A) due to non-payment of tax - the order passed by the 2nd respondent, in rejecting the appeal as void ab initio, cannot be considered as disposing the appeal by any of the above modes specified. Thus, it cannot be said that the order of assessment of the 3rd respondent is “subject of an appeal” placing embargo/ousting the jurisdiction of the 1st respondent under Section 264(4). - HC....