Petitioners have filed the return of income showing the sale of property  income as short term capital gains . The return was accepted u/s 143(1) of the Act . The petitioner there after filed the revision application u/s 264 of the Act  contenting that they have wrongly shown as short term capital gains  the correct position should have been the income should have shown as business  income . CIT rejected the petition on the ground that application on the ground that it was afterthought top avoid the payment of capital gains tax .  Allowing the petition the Court held that the  petitioners have made a genuine error hence directed the CIT to dispose the petition expeditiously as possible and in any case with in a period of four months from to day .  (WP No. 924 of 2019 dt 14-01 2020  (AY. 2015 16)