ITR
Documents to collect for a revision reply
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Facts
You need the original assessment order, every notice issued during the assessment, your replies with attachments, and the revision show cause.
Provisions and law
- 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
Download everything from e-Proceedings for that year. Arrange it by date with an index. Add any case law you rely on. A complete paper book makes it easy to show what was enquired and decided.
Conclusion
- Download the assessment order and all notices.
- Download all replies and attachments.
- Make an indexed paper book.
- Add case law relied on.
A Savvy can do this for you
Revision, Sec 263 (now 377)
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