ITR
Right to a hearing before a revision order
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Facts
No. The law requires the revising authority to give you an opportunity of being heard before passing the order. You can also ask for a personal hearing by video.
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
If an order is passed without a proper chance to reply, that is a strong ground of appeal. Make sure your email and mobile on the portal are current, so you do not miss notices. Ask for a hearing in writing if you want one. Keep records of every notice and reply.
Conclusion
- Ask for a personal hearing in your reply.
- Keep contact details on the portal updated.
- Attend the hearing with your paper book.
- If no hearing was given, raise it in appeal.
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Revision, Sec 263 (now 377)
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