KANODIA COLD STORAGE Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE short point that emerges for consideration in this petition is :

(2.) THE facts, in brief, leading to this petition are as under :

(3.) BEING aggrieved against the said order, the petitioner-firm preferred a revision application invoking the provisions of Section 264 of the Act, but by the impugned order dated March 3, 1981, contained in annexure 5, the Commissioner of Income-tax declined to entertain the revision and dismissed it, inter alia, on the ground that any order passed under the Income-tax Rules is not revisable.