Allowing the petition the Court held that, unless the question as to the validity of the complaint is looked into or scrutinized by the authorities concerned, i.e., the appellate authority or the revisional authority, it cannot be said that the right conferred by the Income-tax Act, 1961 is fully exercised or exhausted. Where an appeal is dismissed as withdrawn, the assessee is entitled to pursue his remedy under section 264. Accordingly when the appeal filed was withdrawn, revision application is maintainable. Against an order made under section 264, no further statutory appellate remedy is available to the aggrieved party. A remedy under article of the Constitution of India is always available to the assessee. On facts in the assessment of Co -owner   the land was accepted as agricultural land, accordingly the rejection of  revision application was held to be not valid. Matter remanded. (AY. 2008 -09)