Order u/s 148(d)
This query is : Resolved
06 January 2023
Can an order u/s 148(d) be revised u/s 264 of the IT Act, 1961?
06 January 2023
Yes, any order other than an order to which section 263 applies can be revised u/s. 264 of IT act.
06 January 2023
148A(d) order is revisable.
06 January 2023
Orders other than Section 263
Section 264 (1) of the Act provides that in the case any order other than any order to which Section 263 applies passed by subordinate to him, the Principal Commissioner or 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 such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit. The Deputy Commissioner (Appeals) shall be deemed to be an authority subordinate to the Principal Commissioner or Commissioner.
Section 264 (1) of the Act provides that in the case any order other than any order to which Section 263 applies passed by subordinate to him, the Principal Commissioner or 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 such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit. The Deputy Commissioner (Appeals) shall be deemed to be an authority subordinate to the Principal Commissioner or Commissioner.
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