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Revision time limit

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Harpreet (Querist)
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12 April 2011 Sir,
What is time limit under sec 263,to revision by the Commissioner?

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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12 April 2011 Within 2 years from the end of the financial year in which, the order sought to be revised, was passed.

Suppose the AO passes an order on 12.04.2011, it can be revised U/s 263 by the commissioner till 31.03.2014.

CA. Krishna K Neeraj

CA. Krishna K Neeraj (Expert)
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20 April 2011 Within two years from the end of the financial year in which the order sought to be revised was passed.

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