Appeal

This query is : Resolved

C.A. LINESH PATIL (Querist)
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30 October 2010 1.can CIT(A) rectify its mistake in a order passed by him.
if yes so what is the time limit.

2.what is the difference between review & revise.

can they both revise the order passed by them.

Thanks

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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01 November 2010 1.Yes. Section 154(1)(a) read along with 116(d) empowers CIT (Appeals) to rectify his/her order under section 154(2)(a) or (b).
Time limit is as per section 154(7).
2. Left open.

venkatraman shrinivas

venkatraman shrinivas (Expert)
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01 November 2010 I agree with Mr.Warriar on the 1st issue, which has been perfectly replied. On the 2nd issue, review is not a provision available under the Act. Revision can be done either under section 154 or 263 or 264 of the Act at different stages depending upon each situation.