Section 264

Tax queries 597 views 3 replies

in case of revision u/s 264 suo moto done by cit the time limit of 1 yr  includes the day of passing the order sought to be revise

Replies (3)

Revision Order u/s 264 shall be passed within one year from the end of the financial year in which such application is made by the assessee for revision.

Thats mean day of passing the order should not be considered.

agree it.

Simarpreet

you are right

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