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the petitioner has challenged the order of the Commissioner rejecting the application under Section 264 of the Income Tax Act, 1961on the ground that remedy of appeal was available to him.

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Sec. 264 of Income Tax Act, 1961— Revision —The Commissioner of Income Tax is directed to decide the application under Section 264 on merits, as per law. - HIRDEY RAM V/s PR. CIT - [2020] 421 ITR 004 (P&H)

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