The petitioner filed revision petition before the Commissioner. The Commissioner dismissed the petition on the ground that the same was not maintainable as an appeal lies against the order against which the application has been made for revision and assessee has not waived their right of appeal before the Commissioner of Income-tax Appeals). On writ allowing the petition the Court directed the PCIT to consider the application on merit. Relied on Aafreen Fatima Fazal Abbas Sayed v. ACIT, (2021) 127 taxmann.com 819 / 280 Taxman 429 / 434 ITR 504 (Bom)(HC) (WP No. 751 of 2021, dt.1-2-2022)
Girish Raghvan v. PCIT (Bom.)(HC)(UR)
S. 264 : Commissioner-Revision of other orders-Petition cannot be dismissed on the ground that the assessee has not waived the right of appeal before the Commissioner of Income-tax (Appeals). [S. 246A, 264(4), Art. 226]