Against the assessment order, the assessee preferred a Revision application. The Commissioner dismissed the petition on the ground that the assessee had wrongly filed a revision instead of a statutory appeal. On writ, the Court held that if the assessee has chosen not to avail of statutory appeal before the first appellate authority against the assessment order the revision petition was to be heard and disposed of on merits. (AY. 2009-10)
Vikas Nagelia v. CIT (2023) 290 Taxman 258 (Cal.)(HC)
S. 264 : Commissioner-Revision of other orders-Appeal not filed-Rejection of revision petition is held to be not valid-Commissioner is directed to hear the petition on merits. [S. 250, Art. 226]