ITR
Revision application instead of appeal for a best judgment order
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Facts
Under the 1961 Act, you can apply to the Principal Commissioner or Commissioner for revision of an order under Sec 264, within one year of the order, if you have not appealed it.
Provisions and law
- Sec 264, Income-tax Act 1961 (now Sec 378)On your application, the Commissioner can revise an order in your favour, if no appeal is filed against it.
- Sec 246A, Income-tax Act 1961 (now Sec 357)A best judgment assessment order can be appealed before the Commissioner (Appeals).
Analysis
Revision suits cases where the facts are clear and you want a quicker review, but you cannot run it along with an appeal on the same order. An appeal is usually the stronger route for disputed facts, because it allows a fuller hearing. Choose one after seeing how much is in dispute.
Conclusion
- Decide between appeal and revision.
- For revision, apply to the Commissioner within one year with facts and proofs.
- Do not file an appeal on the same order if you choose revision.
- Track the revision order.
- Pay or seek stay of the demand meanwhile.
A Savvy can do this for you
Best judgment assessment, Sec 144 (now 271)
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