Dismissing the petition the Court held that in revision petition it was admitted that not only were notices received, even reassessment order was received but assessee did not care to appeal against it. Revision application was also filed beyond limitation period. Accordingly the commissioner is justified in dismissing the petition. (AY. 2008 -09)
Jindal Metal Co. v. PCIT (2019) 260 Taxman 220/ 176 DTR 299/ 308 CTR 180 (Delhi)(HC)
S. 264 : Commissioner-Revision of other orders–Filed after expiry period of limitation- justified in dismissing the petition. [S. 143(3), 147]