The Commissioner rejected the application filed by the assessee under section 264 of the Income-tax Act, 1961 on the ground that remedy of appeal was available. On a writ the High Court set aside the order and directed the Commissioner to decide the application on its merits and in accordance with law. Followed Kewal Krishna Jain v. CIT (CWP No. 1818of 1995 dt. 11-10-2013)
Hirdey Ram v. CIT (2020) 421 ITR 4 (P&H) (HC)
S. 264 : Commissioner-Revision of other orders-Rejection of application on the ground that availability of remedy of appeal-Commissioner is directed to decide the application on its merits. [Art. 226]