2026 (8) TMI 892

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....JUSTICE RAJESH SHANKAR For the Petitioner: Mr Rudra Pratap Singh, Advocate, Mr Prashant Jha, Advocate. For the Respondents: Mr Vaibhav Kumar, Sr.S.C. Ms Saudamini Gupta, Jr. S.C. Mr Durgesh Agarwal, Advocate. ORDER 1. Heard Mr Rudra Pratap Singh, who appears with Mr Prashant Jha for the petitioner and Mr Vaibhav Kumar for the respondents. 2. Rule. The Rule is made returnable immedia....

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....o revision was maintainable, should not have adjudicated the merits of the rival contentions and made some observations thereon. 5. Mr Kumar Vaibhav, learned counsel for the respondents, submitted that even if it is assumed that a revision was maintainable, the same has been decided by the Revisional Authority on the merits. He submitted that there is no error in the decision on the merits and ....

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....thority but has not been made and the time within which such appeal may be made has not expired, or in case of an appeal to the Joint Commissioner (Appeals) or Commissioners (Appeals) or to the Appellate Tribunal, the assessee has not waived his right of appeal, then, revisional powers would not be exercised. 9. In this case, the records show that the period of limitation for instituting an app....

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....ional Authority's overarching opinion that the revision itself was not maintainable. 11. Therefore, the interest of justice would be best served if the Revisional Authority's impugned order dated 14.03.2024 is set aside and the matter is restored to the file of the Revisional Authority to decide the petitioner's revision petition afresh on its own merits and in accordance with law. This time, h....