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REVISION OF OTHER ORDERS SECTION:-264

Income Tax - Penalties - Circumstances, Procedures and Relief - 29 - REVISION OF OTHER ORDERS - SECTION 264 (1) In the case of any order other than an order to which section 263 applies passed by an authority subordinate to him, the Principal Commiss .....

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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. (2) The Principal Commissioner or Commissioner shall not of his own motion revise any order under this sec .....

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ed to him or the date on which he otherwise came to know of it, whichever is earlier : Provided that the Principal Commissioner or Commissioner may, if he is satisfied that the assessee was prevented by sufficient cause from making the application wi .....

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Commissioner (Appeals) or to the Commissioner (Appeals) or to the Appellate Tribunal but has not been made and the time within which such appeal may be made has not expired, or, in the case of an appeal to the Commissioner (Appeals) or to the Appell .....

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the Appellate Tribunal. (5) Every application by an assessee for revision under this section shall be accompanied by a fee of five hundred rupees. (6) On every application by an assessee for revision under this sub-section, made on or after the 1st d .....

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the time taken in giving an opportunity to the assessee to be re-heard under the proviso to section 129 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded. (7) Notwithstand .....

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e High Court or the Supreme Court. Explanation 1.-An order by the Principal Commissioner or Commissioner declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to the assessee. Explanation 2.-For the .....

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