R.M. Sahai, J.

1. BY this petition filed under Article 226 of the Constitution of India, the principal relief sought is the quashing of the order dated 31st October, 1979, passed by the Commissioner dismissing a revision filed under Section 264 of I.T. Act, against the order dated 28th March, 1978, passed by the ITO disallowing registration to the petitioner under Section 185(5), as infructuous because the impugned order had been the subject of an appeal to the Commissioner (Appeals) even though it was dismissed on 12th September, 1979, as barred by time.

2. IN order to assail the correctness of this order the petitioner has taken recourse to arguments both on merits and tecnicalities. It is urged that the revision having been fixed for hearing on 12th November, 1979, the Commissioner committed an error apparent on the face of the record in dismissing it on 31st October, 1979, on communication of written reply to the query made by the Commissioner as to whether the petitioner had filed an appeal. We, however, do not consider it necessary to examine this aspect as we are satisfied that the other argument advanced, that the Commissioner acted against law in refusing to entert