Case Digest: Revision u/s 264 of Income Tax Act

power of Income Tax Department - Income Tax Act - Tax news - Taxscan

If a Principal Commissioner or Commissioner of the Income Tax Department believes that the errors in the Assessing Officer’s order-passing have jeopardized the revenue interests, the officer has the authority to amend, repeal, or enhance the terms of the income tax order. Although while revising the order under Section 264 of the Income Tax Act,…

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