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The Tax Publishers2013 TaxPub(DT) 0736 (Ker-HC) : (2013) 351 ITR 0001 : (2013) 085 DTR 0287 INCOME TAX ACT, 1961 --Revision under section 264--Condition precedent Commissioner (Appeals) order rejecting appeal--Against the order, petitioner filed one appeal for condonation of delay before Commissioner (Appeals). It declined to condone the delay. Subsequently petitioner filed revision application alongwith application for condonation of delay under section 264. Revisional authority rejected the same. Thus, writ petition was filed against it. *Held:* The conditions specified in section 264 were not satisfied that were an order had been made subject of an appeal before Commissioner (Appeals), the Commissioner cannot revise on the order therefore, revision was not maintainable. Income Tax Act, 1961 Section 264 IN THE KERALA HIGH COURT ANTONY DOMINIC J. K. H. Traders v. CIT & Ors. W.P. (C). No. 21307 of 2010(K) 9 January, 2013 Petitioner by : T. M. Sreedharan, C. K. Sherin & V. P. Narayanan, Advocates Respondents by : P. K. R. Menon, Senior Counsel, Government of India (Taxes), Jose Joseph, Standing Counsel for the Income-tax JUDGMENT SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2013 TaxPub(DT) 0736 (Ker-HC) : (2013) 351 ITR 0001 : (2013) 085 DTR 0287

INCOME TAX ACT, 1961

--Revision under section 264--Condition precedent Commissioner (Appeals) order rejecting appeal--Against the order, petitioner filed one appeal for condonation of delay before Commissioner (Appeals). It declined to condone the delay. Subsequently petitioner filed revision application alongwith application for condonation of delay under section 264. Revisional authority rejected the same. Thus, writ petition was filed against it. Held: The conditions specified in section 264 were not satisfied that were an order had been made subject of an appeal before Commissioner (Appeals), the Commissioner cannot revise on the order therefore, revision was not maintainable.

Income Tax Act, 1961 Section 264

IN THE KERALA HIGH COURT

ANTONY DOMINIC J.

K. H. Traders v. CIT & Ors.

W.P. (C). No. 21307 of 2010(K)

9 January, 2013

Petitioner by : T. M. Sreedharan, C. K. Sherin & V. P. Narayanan, Advocates

Respondents by : P. K. R. Menon, Senior Counsel, Government of India (Taxes), Jose Joseph, Standing Counsel for the Income-tax

JUDGMENT