Sec 263 can overrule to sec 264 or not

This query is : Resolved 

27 August 2015 Dear Expert
please tell me can sec 263 overrule to sec 264 or not.

Regards
Deepak

27 August 2015 263 deals with revision of orders PREJUDICIAL to revenue

whereas

264 deals with revision of OTHER orders. i.e other than those covered u/s 263.

There is no any scope for over ruling any of the section.



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