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Revision under section 264 of the Income Tax Act, 1961

Revision under Section 264 allows the taxpayer to seek relief from an unfavorable order by applying to the Commissioner. It provides an opportunity to correct errors and obtain justice without filing an appeal.

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Overview

Revision under section 264 of the Income Tax Act, 1961

An assessee aggrieved by an order passed by the Income tax Officer may prefer an application to the Commissioner of Income tax for revising the orders passed by the Income tax Officer subordinate to the Commissioner of Income tax. A remedy under section is provided only to meet a situation faced by an aggrieved person who is unable to approach the appellate authorities for relief and has no other alternative remedy under the Act. It is important to note that even those orders which are not appealable before the Deputy Commissioner of Income tax (Appeals) or before the Commissioner of Income tax (Appeals), the same may be referred by the person assessee to the Commissioner of Income tax for seeking revision or modification.

FAQ

Frequently Asked Questions

What is Section 264 of the Income Tax Act, 1961?
Section 264 allows a taxpayer to file a revision application before the Commissioner of Income Tax against an order passed by a subordinate income tax authority.
Who can apply for revision under Section 264?
Any taxpayer aggrieved by an order of the Assessing Officer can apply, provided no appeal has been filed against the same order.
What is the time limit for filing a Section 264 revision?
The application must generally be filed within one year from the date of communication of the order.
Can Section 264 revision be filed if an appeal is pending?
No, revision under Section 264 is not allowed if an appeal has already been filed on the same matter.
What relief can be granted under Section 264?
The Commissioner may revise, modify, or cancel the order and grant appropriate relief to the taxpayer.

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Application

Application for Advance Ruling No deduction / Lower rate deduction of TDS Rectification of mistake u/s 154 Revision u/s 264 Settlement Application -Form 34B Allotment of TDS and TCS Number