Held, that the application for revision had been filed on the ground that certain subsidies received by the assessee were erroneously treated as revenue receipts instead of capital receipts.  After the receipt of the order of the Tribunal for the Assessment year 2012-13, the petitioner filed Revision application on July 1, 2019, within five months from the date of receipt of the order of the Tribunal  and the time limit for filing revision application was expired on January 16, 2018..Commissioner  has not condoned the delay and dismissed the petition. On writ  the Court held that power should be exercised in a liberal manner  and  delay should  have been  condoned where. Accordingly   the order dated March 20, 2020 passed by the Commissioner under section 264 of the Act is  quashed and set aside. Commissioner is directed to  (AY. 2015-16)