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Sec 263 can overrule to sec 264 or not

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(Querist)
27 August 2015 Dear Expert
please tell me can sec 263 overrule to sec 264 or not.

Regards
Deepak
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Amol S Joglekar

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Amol S Joglekar (Expert)
27 August 2015 263 deals with revision of orders PREJUDICIAL to revenue

whereas

264 deals with revision of OTHER orders. i.e other than those covered u/s 263.

There is no any scope for over ruling any of the section.
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