Sec. 264 revision allowable against order of CIT(A) rejecting appeal filed by assessee as void ab initio: HC

INCOME TAX : Where assessee had filed a revision petition against order of Commissioner (Appeals) rejecting appeal filed by assessee as void ab initio as assessee had failed to pay admitted tax as per return of income voluntary filed, said order could not be considered as a matter having been 'subject of an appeal' to oust or prevent Commissioner from exercising power of revision conferred on him under section 264

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