Income-tax Act,1961
Act No : 43
Section :
Revision of other orders.
264. Revision of other orders (1) In the case of any order other than an order to which section 263 applies passed by an authority subordinate to him, the Commissioner may, either of his own motion or on an application by the assessee for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit. (2) The Commissioner shall not of his own motion revise any order under this section if the order has been made more than one year previously. (3) In the case of an application for revision under this section by the assessee, the application must be made within one year from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier: Provided that the Commissioner may, if he is satisfied that the assessee was prevented by sufficient cause from making the application within that period, admit an application made after the expiry of that period. (4) The Commissioner shall not revise any order under this section in the following cases- (a) where an appeal against the order lies to the 3[Deputy Commissioner (Appeals)] 4[or to the Commissioner (Appeals)] or ---------------------------------------------------------------------- 1 Inserted by the Finance Act, 1989, w.r.e.f. 1-6-1988. 2 Substituted by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1- 10-1984. Prior to the substitution, sub-section (2) read as under: "(2) No order shall be made under sub-section (1)- (a) to revise an order of reassessment made under section 147, or (b) after the expiry of two years from the date of the order sought to be revised." 3 Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 4 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. ---------------------------------------------------------------------- 1.731 to the Appellate Tribunal but has not been made and the time within which such appeal may be made has not expired or, in the case of an appeal 1[to the Commissioner (Appeals) or] to the Appellate Tribunal, the assessee has not waived his right of appeal; or (b) where the order is pending on an appeal before the 2[Deputy Commissioner (Appeals)]; or (c) where the order has been made the subject of an appeal 3 4[to the Commissioner (Appeals) or] to the Appellate Tribunal. (5) Every application by an assessee for revision under this section shall be accompanied by a fee of twenty-five rupees Explanation 1.-An order by the Commissioner declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to the assessee. Explanation 2.-For the purposes of this section, the 5[Deputy Commissioner (Appeals)] shall be deemed to be an authority subordinate to the Commissioner. F.-General
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