Section 264 of it act-1961

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If assesse files an appeal to CIT(A) for certain matter in A/Y-2010-2011. Now afetr expiry of 30 days from the order of AO can he revise his order u/s 264 on some other matters?

Replies (4)

so far I know if matter goes in appeal than  matters referred in appeal cannot be revised u/s 264

 

mr gopal is right- beacuse the matter which has gone an appeal become merged and cannot be revised.

 

But as u as per section 263, if appeal made to CIT(A) on certain matter

than on some other matter CIT can revise the order of AO u/s 263

I m not very sure but it can be because of in sec 263 -concept of Partial merger is followed.

and in sec.264 concept of total merger is folowed.

 


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