On writ the Court held, that the Principal Commissioner had summarily rejected the revision petition on the ground that the assessee had not produced evidence to substantiate the income declared and had not explained the source of cash deposits. However, despite the specific contentions urged by the assessee before the Principal Commissioner, that his inability and omission to appear before the Income-tax Officer and file his objections, was due to hospitalisation and due to bona fide reasons, unavoidable circumstances and sufficient cause, had not been considered. The rejection of the application for revision was not valid.(SJ) (AY.2017-18)