Commissioner (IT) rejected the revision petition filed by the assessee under section 264 of the Income-tax Act, 1961 on the ground of delay in filing the petition. The assessee filed a writ petition submitting that under a bona fide mistake of law and relying on the earlier orders passed by the Income-tax Officer and the Commissioner (Appeals) in its favour on the similar issue, it had filed and pursued an appeal under section 248 under the belief that the order was appealable and hence the delay. Allowing the petition the Court held that if the time spent by the assessee in prosecuting the appeal under section 248 was excluded, the revision petition filed under section 264 would be within the limitation period. On the facts section 14 of the Limitation Act, 1963, was attracted and the assessee was entitled to exclusion of time spent in prosecuting the proceeding bona fide in a court without jurisdiction. The matter was remanded to the Commissioner (IT) to decide on the merits. (AY. 2018-19)