2021 (12) TMI 1468

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....vocates appearing for the parties. In this matter, petitioner has challenged the impugned order dated 26th February, 2013 passed by the Commissioner of Income Tax under Section 264 of the Income Tax Act, 1961 after eight years. Petitioner submits that due to mistake he had filed an appeal before the Tribunal against the assessment order in question and it appears from record that the said appeal ....