Appeal

This query is : Resolved

C.A. LINESH PATIL (Querist)
Follow

30 October 2010 1.can CIT(A) rectify its mistake in a order passed by him.
if yes so what is the time limit.

2.what is the difference between review & revise.

can they both revise the order passed by them.

Thanks

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
Follow

01 November 2010 1.Yes. Section 154(1)(a) read along with 116(d) empowers CIT (Appeals) to rectify his/her order under section 154(2)(a) or (b).
Time limit is as per section 154(7).
2. Left open.

venkatraman shrinivas

venkatraman shrinivas (Expert)
Follow

01 November 2010 I agree with Mr.Warriar on the 1st issue, which has been perfectly replied. On the 2nd issue, review is not a provision available under the Act. Revision can be done either under section 154 or 263 or 264 of the Act at different stages depending upon each situation.

Upgrade to CAclubindia Pro. Subscribe Now!