Revision in favour of assessee [Sea 264] (can be made by the Commissioner,…
Revision in favour of assessee [Sea 264]
can be made by the Commissioner,
either on his own motion
application by the assessee
in all cases which are not covered by section 263.
can take action only on an order passed by the following authorities subordinate to him
Assessing Officer is subordinate to the Commissioner.
Deputy Commissioner (Appeals) is deemed to be authority subordinate to the Commissioner
Commissioner (Appeals) is not subordinate to the Commissioner.
ORDERS WHICH CAN NOt BE REVISED BY THE COMMISSIONER UNDER SECTION 264
appealable (but appeal is not made) to the order, the Commissioner (Appeals) or the TRIBUNAL ; the right of appeal NOT Waived by the assessee,OR NOT EXPIRES
order has been made the subject of an appeal to the Commissioner (Appeals) or the Tribunal (whether appeal to the Tribunal is by the assessee or Department),
cannot be said to have been made “subject of an appeal
” If the appeal has been
by the Commissioner (Appeals) or the Tribunal without passing an order under section 251(1) or 254(1) on merits
incompetent appeal is preferred, such appeal will not bar the JURISDICTION of the Commissioner to exercise his powers of revision
If tax is not paid as required under section 249(4) and the appeal is dismissed
subsequent revision by the Commissioner under section 264 is not possible-
The Commissioner does not have the power to revise an order under section 264
Same order has been made subject to an appeal to the Tribunal,
even though the relief claimed in revision
Is different from the relief claimed in appeal before the Tribunal irrespective of fact whether the Appeal is by the assessee or by the department
COMMISSIONER ACTING SUO MOTU revise the order within one year from the date of original order.
APPLICATION BY THE ASSESSEE
must be made within one year from the date of communication of order,
or the date on which he otherwise came to know of it,
* whichever is earlier.
Commisioner can pass order within 1 year from end of the year in which application was made
time-limit shall not apply
if order not passed within prescribed time limit in order to give effect any finding or direction contained in order of AT, HC, SC
ANY PERIOD DURING WHICH PROCEEDINGS STAYED SHALL BE EXCLUDED