Dismissing the petition the Court held that ; Where assessee deliberately avoided availing of regular remedy by way of an appeal against assessment order and just before expiry of prescribed time period, preferred revision same was rightly dismissed by Principal Commissioner . (AY. 2006-07)
Nataraju (HUF) v. PCIT (2018) 406 ITR 342 /254 Taxman 357/ 167 DTR 100/ 304 CTR 665 (Karn.)(HC), Editorial : Order of single judge was set aside ,Nataraju (HUF) v. PCIT (2021) 323 CTR 480 / 207 DTR 249 ( Karn ) (HC)
S. 264 : Commissioner – Revision of other orders – Where assessee deliberately avoided availing of regular remedy by way of an appeal against assessment order and just before expiry of prescribed time period, preferred revision same was rightly dismissed by Principal Commissioner .