ITR
How to reply to a revision show cause
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Facts
A good reply shows the facts, what was enquired during assessment, why the order was right or a possible view, and any time or jurisdiction defects. It should be backed by an indexed set of documents.
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
Start with the background and dates. Then take each issue: what the show cause says, what was asked during assessment, what you replied, and why the order stands. End with legal points like time bar. Attach a paper book with an index and page numbers.
Conclusion
- Write a short background with dates.
- Answer each issue separately with evidence.
- Add legal objections such as time bar.
- Attach an indexed paper book and submit.
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Revision, Sec 263 (now 377)
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