Delay of 932 days is condoned. The assessee preferred an appeal before the CIT(A), which was dismissed. The order is merged with the order of CIT(A). Revision order is bad in law. (AY. 2014-15)
Jaipur Telecom (P) Ltd v. PCIT(2023) 223 TTJ 599 (Jaipur) (Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Delay of 932 days is condoned-Merger-Appeal against quantum appeal was dismissed by the CIT(A)-Revision of order is bad in law. [S. 253(5), 250]