Post condoning delay, revisional authority wrongly dismissed petition u/s. 264 on ground of delay

Gopalan Enterprises Vs PCIT (Karnataka High Court) Karnataka High Court held that revision petition u/s. 264 of the Income Tax Act wrongly dismissed by holing that delay in filing revision petition cannot be condoned since the revisional authority already condoned the delay. Facts- In relation to the assessment year 2014-15, the petitioner filed a revision petition under Section 264 of the Income Tax Act challenging the assessment order dated 31.12.2018. Along with the revision petition, the petitioner filed an application seeking condonation of delay of 82 days in filing the revision petition...