S. 271(1)(c), S. 264, Court (Ker.)(HC), Commissioner-Revision of other orders-Delay in flling the writ petition against revision order-No explanation was furnished-Writ petition was dismissed. [S. 154, 271(1)(c), Art. 226]

Section :- S. 271(1)(c), S. 264

Court (Ker.)(HC)

Commissioner-Revision of other orders-Delay in flling the writ petition against revision order-No explanation was furnished-Writ petition was dismissed. [S. 154, 271(1)(c), Art. 226]

Dismissing the petition the Court held that in the instant case, for the sake of repetition just to circumvent the procedure of appeal, which prima facie is time barred; writ petition in the year 2020 has been filed. This Court cannot assume a role of an appellate court and examine the veracity and legality of an order of assessment on merits.Accorrdingly the petition was dismissed. (AY. 2009-10)

H. M. Sahajhan v. PCIT (2020) 192 DTR 278 (Ker.)(HC)