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When a revision order sets aside the assessment, the assessing officer does a fresh assessment on the issues directed. You can also appeal against the revision order itself.
ITR
Assessment set aside in revision, what next
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Provisions
Sec 263, Income-tax Act 1961 (now Sec 377, Income-tax Act 2025); Sec 253, Income-tax Act 1961
Analysis
Two tracks run together. You can appeal the revision order to the Tribunal within 60 days. Meanwhile, the fresh assessment will start and you should reply to it fully. If the Tribunal quashes the revision, the fresh assessment falls with it.
Close
- Read the revision order and directions.
- Decide whether to appeal to the Tribunal.
- Reply fully in the fresh assessment proceedings.
- Track both and keep records.
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