Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹445 (20% off MRP ₹556). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹445 · 20% off
- Course
- Practice
- Subject
- Income Tax
Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
An analysis of the revisionary powers of the Principal Commissioner or Commissioner under Sections 263 and 264 of the Income Tax Act, 1961. This 2nd edition is amended by the Finance Act, 2022 and covers the conditions, procedure and case law on both kinds of revision.
At a glance
| Edition | 2nd Edition |
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2022 |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- Legislative intent and scope of Sections 263 and 264, and the difference between revision in favour of revenue and revision in favour of the assessee
- Conditions precedent for invoking revisionary jurisdiction, including what "erroneous" and "prejudicial to the interest of revenue" actually mean
- Time limits and procedural requirements for passing revision orders
- Revision applications by the assessee under Section 264: eligibility and process
- How revision proceedings interact with appeals and rectification
- Judicial pronouncements, CBDT circulars and guidelines, with defence strategies for revision cases
Who should buy this
- Chartered accountants and tax consultants responding to Section 263 notices
- Advocates filing or contesting revision applications
- Corporate tax teams managing assessment-stage disputes
Publisher's description
This 2nd edition of Revision of Orders by Principal Commissioner or Commissioner under Sections 263 & 264, authored by Ram Dutt Sharma, offers a detailed and practical analysis of the revisionary powers vested in income tax authorities under the Income Tax Act, 1961. Updated as amended by the Finance Act, 2022, it explains the legal framework, conditions, procedural aspects, and judicial interpretations relating to the revision of orders by the Principal Commissioner or Commissioner.
The book clearly distinguishes between revision in favour of revenue under Section 263 and revision in favour of the assessee under Section 264, outlining the scope and limitations of each. It integrates statutory provisions with case laws, CBDT instructions, and practical guidance to assist professionals and taxpayers in effectively navigating revision proceedings.
The content covers:
• Legislative intent and scope of Sections 263 and 264
• Conditions precedent for invoking revisionary jurisdiction
• Distinction between “erroneous” and “prejudicial to the interest of revenue”
• Time limits and procedural requirements for revision orders
• Revision applications by the assessee under Section 264 – eligibility and process
• Interaction of revision proceedings with appeals and rectification provisions
• Judicial pronouncements interpreting the scope of revisionary powers
• CBDT circulars, notifications, and relevant guidelines
• Practical compliance tips and defence strategies in revision cases
This edition is particularly suitable for:
• Chartered accountants, tax consultants, and advocates handling revision proceedings
• Corporate tax teams managing departmental review of assessments
• Law and commerce students studying advanced direct tax procedure
• Taxpayers seeking clarity on their rights and obligations under revision provisions
Whether used for compliance, advisory, or litigation purposes, this updated edition serves as an authoritative and practical reference on the revision of orders under Sections 263 and 264 of the Income Tax Act, 1961.
Frequently asked questions
What is Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 (Soft Copy)?+
An analysis of the revisionary powers of the Principal Commissioner or Commissioner under Sections 263 and 264 of the Income Tax Act, 1961. This 2nd edition is amended by the Finance Act, 2022 and covers the conditions, procedure and case law on both kinds of revision. At a glanc
How much does Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 (Soft Copy) cost?+
Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 (Soft Copy) is available for ₹445 (MRP ₹556) on Conferenza, with fast delivery.
Which exam is Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 (Soft Copy) for?+
Practice — Income Tax.
Is Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 (Soft Copy) good for self-study of Income Tax?+
Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 (Soft Copy) is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 (Soft Copy) is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 (Soft Copy) available as a free PDF download?+
Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 (Soft Copy) is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.