2024 (10) TMI 179

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....er: Mr.S.Sathyanarayanan For the Respondents: Mrs.S.Premalatha, Junior Standing Counsel ORDER An order dated 14.03.2024 rejecting the revision petition under Section 264 of the Income Tax Act, 1961 (the Income Tax Act) is challenged in this writ petition. 2. The petitioner had filed the return of income for assessment year 2020-2021 on 31.12.2020. In such return of income, the petitioner had c....

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....ar. Therefore, he submits that the revision petition was filed well within the period of limitation. By referring to paragraph 7 of the impugned order, learned counsel contends that the revision petition was rejected on a hyper technical ground that the petitioner did not show sufficient cause for not participating in the assessment proceedings. He submits that such conclusion was recorded in spit....

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....vision application is required to be made within one year from the date on which the relevant order was communicated to the revision applicant. In this case, the assessment order is dated 23.09.2022 and the revision application was filed on 26.12.2022. Hence, the petition was filed well within the period of limitation. Once a petition is filed within the period of limitation, it becomes necessary ....