Regarding set aside

This discussion clarifies that a CIT (Commissioner of Income Tax) cannot set aside an order under Section 264 of the Income Tax Act. While a CIT(A) (CIT Appeals) can refuse to interfere, only the ITAT (Income Tax Appellate Tribunal) has the power to set aside an order. It's important to note that orders under Section 264 are not appealable, and individuals have a one-time opportunity to choose between an appeal or revision under Section 264.