1980 (11) TMI 44

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....e Commissioner of Income-tax dated February 23, 1979 (Ex. E), dismissing the revision petition filed by the petitioner against the order of the AAC in relation to the assessment year for 1975-76, refusing to condone the delay in filing the revision petition is challenged in this writ petition. The order of the AAC was made on May 27, 1977, and had been served on the assessee on June 9, 1977. Th....

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....978, but actually filed in the office on December 8, 1978. The assessee sought for the condonation of the delay and the reason given was that an appeal had been filed before the Tribunal and it was not known whether it would condone the delay and this aspect of the matter became clear only on or about December 4, 1978, and without further loss of time the revision petition had been filed. The r....

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....AC would not have been the subject of an appeal to the Tribunal, the assessee could approach the Commissioner and the Commissioner could exercise his jurisdiction under s. 264 of the I.T. Act. The fact that the assessee sought to prefer an appeal to the Tribunal cannot be a factor affecting him adversely in the circumstances. The fact that the Tribunal took up the matter for hearing only in Decemb....