INCOME TAX : Section 264 can’t be interpreted to mean that for CIT to exercise his powers of revision , not only time for filing appeal should have expired but also that assessee should have waived his right of appealINCOME TAX : Section 264 can’t be interpreted to mean that for CIT to exercise his powers of revision , not only time for filing appeal should have expired but also that assessee should have waived his right of appealwww.taxmann.com Latest Case LawsRead More