{"product_id":"revision-of-order-by-principal-commissioner-or-commissioner-under-section-263-264-e-book","title":"Revision of Order by Principal Commissioner or Commissioner Under Section 263 \u0026 264 (E-Book)","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 2nd edition of Revision of Orders by Principal Commissioner or Commissioner under Sections 263 \u0026amp; 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe content covers:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Legislative intent and scope of Sections 263 and 264\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Conditions precedent for invoking revisionary jurisdiction\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Distinction between “erroneous” and “prejudicial to the interest of revenue”\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Time limits and procedural requirements for revision orders\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Revision applications by the assessee under Section 264 – eligibility and process\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Interaction of revision proceedings with appeals and rectification provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Judicial pronouncements interpreting the scope of revisionary powers\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• CBDT circulars, notifications, and relevant guidelines\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Practical compliance tips and defence strategies in revision cases\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly suitable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants, tax consultants, and advocates handling revision proceedings\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Corporate tax teams managing departmental review of assessments\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Law and commerce students studying advanced direct tax procedure\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Taxpayers seeking clarity on their rights and obligations under revision provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWhether 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":45394951241867,"sku":null,"price":445.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_4000_2025-09-22_1.jpg?v=1758523176","url":"https:\/\/commerciallawpublishers.com\/products\/revision-of-order-by-principal-commissioner-or-commissioner-under-section-263-264-e-book","provider":"Commercial Law Publishers","version":"1.0","type":"link"}