Find
Matters that were the subject of an appeal and decided in that appeal cannot be revised by the Commissioner under this power. Other matters in the same order can still be revised.
ITR
Issue already decided in appeal cannot be revised
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 263, Income-tax Act 1961 (now Sec 377, Income-tax Act 2025); Sec 246A, Income-tax Act 1961 (now Sec 357, Income-tax Act 2025)
Analysis
Check whether the issue in the show cause was raised and decided in your appeal. If yes, point to the appeal order and ground number. If the appeal covered other issues only, this defence does not help for the new issue. Attach the appeal order in your reply.
Close
- Compare the show cause issue with your appeal grounds.
- Get a copy of the appeal order.
- Point to the ground where it was decided.
- Attach the order to your reply.
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