

Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264
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.
Book Format | : | Hard Cover |
Language | : | English |
ISBN-13 | : | 978-93-56030-79-4 |
Book Edition | : | 2nd Edition 2022 |
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Shipping & Returns
Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.
Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.
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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
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