Allowing the petition the Court held that the assessee had not filed an appeal against the order under section 143(1) under section 246A of the Act and the time of 30 days to file the appeal had also admittedly expired. Once such an option had been exercised, a plain reading of the section suggested that it would not then be necessary for the assessee to waive such right. That waiver would have been necessary if the time to file the appeal had not expired. The application for revision was valid. Order of PCIT was set aside and directed to hear the application afresh on merits after giving a reasonable opportunity to the assessee.  (AY. 2018-19)

Obiter dicta : Where errors can be rectified by the authorities, the whole idea of relegating or subjecting the assessee to the appeal machinery or even discretionary jurisdiction of the High Court, is uncalled for and would be wholly avoidable. The provisions in the Income-tax Act for rectification, revision under section 264 are meant for the benefit of the assessee and not to put him to inconvenience.