THE COMMISSIONER OF INCOME TAX vs. M/S SHARAVATHY CONDUCTORS (P) LTD.,

Bench: B.MANOHAR,DILIP B.BHOSALE

Section 264 of the Act. The delay caused in filing the revision against the order dated 27.11.1998 was of 5 years 4 months and 6 days. The Commissioner considered the 5 revision as well as the application for condonation of delay on merits and dismissed the revision petition filed by the assessee (against the order dated 27.11.1998) vide order dated

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA