Web31 Jan 2024 · (a) Section 263 of the Income-tax Act, 1961, empowers the Commissioner to take up for consideration ‘any order passed’ in any proceedings under the Act. In these … Web30 Nov 2024 · The presence of Revisional authorities in Income tax laws has utmost importance to ensure safeguard to fair justice and also to protect the interest of revenue. ... Income tax Act has section 263 & section 264 …
Revision of orders by Commissioner of Income-tax
Web7 Apr 2016 · an order against the assessee, where the assessee denies his liability to be assessed under this Act 1, or an intimation under sub- section (1) or sub- section (1B) of section 143, where the assessee objects to the making of adjustments] or any order of assessment under sub- section (3) of section 143 or section 144, where the assessee … Web(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 … hubertus bayard jagd 12/76
IN THE HIGH COURT OF DELHI AT NEW DELHI
Web[Extract] Section 264 is one of a raft of provisions at the disposal of the Tax Office authorising it to require persons to furnish information and evidence to it. It sits alongside s 263, which is the primary provision authorising the Tax Office to have access to buildings and documents and to make copies: see [263.10]. Section 264 complements this power … Webor section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable ... are vested in the income-tax authority under the Act. Sub-section (2) is of vital importance and provides that where an application made under Section Web28 Jan 2024 · There are four stages of appeal under the Income-tax Act, 1961 as shown hereunder –. ( Filed u/s 246A electronically in form 35 within 30 days of order passed) ( Filed u/s 253 in form 36 within 60 days of order passed by CIT ( appeals) Section 263: The Principal Commissioner or Commissioner may call for and examine the record of any ... hubertus beckmann