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Shri Rakesh Kumar Jain vs Union Of India on 20 August, 2015

49. Then, in the case of Sajan Kumar Bhawsinka v. CIT, 236 ITR 38, the Honble Apex Court again held that while passing an order of revision, the Commissioner must give a considered decision, after a careful examination of the contentions raised by the assessee, and held that a Revision Petition u/s 264 of Income-tax Act, rejected only by passing a cryptic order, required to be decided afresh.
Central Administrative Tribunal - Delhi Cites 65 - Cited by 0 - Full Document
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