Section 264 of it act-1961

CA Lalit Kandoi (Chartered accountant) (1053 Points)

21 June 2012

If assesse files an appeal to CIT(A) for certain matter in A/Y-2010-2011. Now afetr expiry of 30 days from the order of AO can he revise his order u/s 264 on some other matters?

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GOPAL AGGARWAL (DOING NOTHING) (1339 Points)
Replied 21 June 2012

so far I know if matter goes in appeal than matters referred in appeal cannot be revised u/s 264

CA sanjeev goyal (senior excutive) (100 Points)
Replied 21 June 2012

mr gopal is right- beacuse the matter which has gone an appeal become merged and cannot be revised.

CA Lalit Kandoi (Chartered accountant) (1053 Points)
Replied 21 June 2012

But as u as per section 263, if appeal made to CIT(A) on certain matter

than on some other matter CIT can revise the order of AO u/s 263

CA sanjeev goyal (senior excutive) (100 Points)
Replied 21 June 2012

I m not very sure but it can be because of in sec 263 -concept of Partial merger is followed.

and in sec.264 concept of total merger is folowed.

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