S. 264 : Commissioner-Revision of other orders-Export of computer software-Omitting to claim exemption in return-Rejection Of Rectification-Revision application was rejected on the ground that delay in filing the revised return-Rejection of revision application was held to be not justified-Directed to allow the claim made u/s. 154 of the Act. [S. 139(5), 143(1), 154, Art.226]