ITR
Appeal to the Tribunal against a revision order
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Facts
An appeal against a revision order lies to the Income Tax Appellate Tribunal, generally within 60 days of receiving the order, in Form 36 (now Form 115).
Provisions and law
- Sec 253, Income-tax Act 1961Appeal to the Income Tax Appellate Tribunal against orders including revision orders, generally within 60 days.
- Sec 263, Income-tax Act 1961 (now Sec 377, Income-tax Act 2025)The Principal Commissioner or Commissioner can revise an assessment order that is erroneous and prejudicial to revenue, after giving a hearing, within 2 years from the end of the financial year of the order.
Analysis
Prepare grounds that cover both merits and legal points like time bar or no hearing. Pay the Tribunal fee as per its schedule. Delay can be condoned with reasons, but do not rely on it. The Tribunal can quash the revision order fully.
Conclusion
- Note the date you received the revision order.
- Draft grounds on law and facts.
- Pay the fee and file Form 36 with the Tribunal.
- Prepare a paper book for the hearing.
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Revision, Sec 263 (now 377)
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