Please enable JavaScript.
Coggle requires JavaScript to display documents.
SCOPE OF COMMISSIONERS POWER UNDER SECTION 264 (order of the Commissioner…
SCOPE OF COMMISSIONERS POWER UNDER SECTION 264
co-extensive with that of the original and the first appellate authority under the Act WHICH MEANS that he can interfere both on questions of fact and law.
Second time revision not possible
basis of fresh application of revision filed by the assessce, even if such application is made PURSUANT to any
* observations
:explode: :*made by him while dealing with the first application. :star:
Overall order not to be prejudicial to the assessee
two errors in an order sought to be revised, one in favour of the assessee and the other against him
would be entitled to correct all the errors :!!: therein including the one against the assesscc and past an order subject to the limitation that his order should not be prejudicial to the assesse
Opportunity of being heard
The Commissioner should fix a date for hearing and give an opportunity to the party to say what he has to say through his counsel
A written submission cannot be substituted for oral argument before the Commissioner when dealing with a revision petition
Principle of natural justice
No principle of natural justice is violated if the Commissioner docs not serve upon the assessee a copy of the report of the Assessing Officer filed in answer to the revision petition of the assessee
An order by the Commissioner declining to interfere shall, for the purpose of section 264, be deemed not to be an order prejudicial to the assessee.
order of the Commissioner under section 264 is not appealable
to the Tribunal under section ’ 253
Moreover, appeal does not lie against such order to the High Court, as an appeal under section _ 260A to the High Court lies only from an order passed by the Tribunal under section 254
Therefore, a petition for a writ of
certiorari
under article 226 for quashing the orders OF the Commissioner iS maintainable-
The powers under section 264 are much wider than those under section 263
Commissioner is empowered to entertain even fresh pleas and new grounds and claims, which Could not be made by the assessee before the lower authorities.
assessee cannot claim the right of revision in respect of an earlier year on the basis of a finding OF Tribunal for a subsequent year
If an Assessing Officer rejects an application of an assessee submitted under section 197(CERTIFICATE OF DEDUCTION AT LOWER RATE), : :checkered_flag: it can
BE revised by the Commissioner under section 264
intimation under section 143(1)
assessee noticed two mistakes in the return FILED by it. It can seek revision under section 264 by submitting a revision petition to the oommissioner