K.A Nayar, J.:— The original petition is to quash the order of the Commissioner of Income-tax, Kochi, passed under section 264 of the Income-tax Act refusing to revise the assessment order for the year 1985-86. Admittedly, the assessment order for 1985-86 has been the subject-matter of an appeal before the: appellate authority and the appellate order has become final.
2. Assessment order for the year 1985-86 was sought to be revised under section 264 and the Commissioner rejected the application on the ground that an application to revise the order under section 264 cannot lie as section 264(4)(c) clearly provides that the Commissioner shall not revise any order under section 264 if the order has been made the subject-matter of an appeal to the Commissioner of Income-tax (Appeals). In this case, there is no dispute that the order has been made the subject of an appeal to the Commissioner of Income-tax (Appeals). Hence, I find no irregularity or illegality in the order sought to be quashed in this original petition.
3. Without prejudice to the right of the petitioner, if any, to agitate the matter in appropriate proceedings, the original petition is dismissed.