Section 264:
Revision of other orders.
(1) In the case of any order other than an order to which section
263 applies passed by an authority subordinate to him, the 1
Principal Commissioner or Commissioner
may, either of his own motion or on an application by the assessee for revision, call for the record of any
proceeding under this Act in which any such order has been passed and may make such inquiry or cause
such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being
an order prejudicial to the assessee, as he thinks fit.
(2) The 1
Principal Commissioner or Commissioner shall not of his own motion revise any order
under this section if the order has been made more than one year previously.
made within one year from the date on which the order in question was communicated to him or the
date on which he otherwise came to know of it, whichever is earlier:
Provided that the2
Principal Commissioner or Commissioner may, if he is satisfied that the assessee
was prevented by sufficient cause from making the application within that period, admit an application
made after the expiry of that period.
(4) The 2
Principal Commissioner or Commissioner shall not revise any order under this section in
the following cases—
(a) where an appeal against the order lies to the 3
Deputy Commissioner (Appeals)4
or to the
Commissioner (Appeals) or to the Appellate Tribunal but has not been made and the time within
which such appeal may be made has not expired, or, in the case of an appeal 5
to the Commissioner
(Appeals) or to the Appellate Tribunal, the assessee has not waived his right of appeal; or
(b) where the order is pending on an appeal before the 3
Deputy Commissioner(Appeals); or
(c) where the order has been made the subject of an appeal 5
to the Commissioner (Appeals) or
to the Appellate Tribunal.
(5) Every application by an assessee for revision under this section shall be accompanied by 6
a fee of
five hundred rupees.
7
(6) On every application by an assessee for revision under this sub-section, made on or after the 1st
day of October, 1998, an order shall be passed within one year from the end of the financial year in which
such application is made by the assessee for revision.
Explanation.—In computing the period of limitation for the purposes of this sub-section, the time
taken in giving an opportunity to the assessee to be re-heard under the proviso to section 129 and any
period during which any proceeding under this section is stayed by an order or injunction of any court
shall be excluded.
(7) Notwithstanding anything contained in sub-section (6), an order in revision under sub-section (6)
may be passed at any time in consequence of or to give effect to any finding or direction contained in an
order of the Appellate Tribunal, 8
National Tax Tribunal, the High Court or the Supreme Court.
Explanation 1.—An order by the 9
Principal Commissioner or Commissioner declining to interfere
shall, for the purposes of this section, be deemed not to be an order prejudicial to the assessee.
Explanation 2.—For the purposes of this section, the 10
Deputy Commissioner (Appeals) shall be
deemed to be an authority subordinate to the 9
Principal Commissioner or Commissioner.
Notes:
1 Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 1-6-2013)
2. Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 1-6-2013).
3. Subs. by Act 4 of 1988, s. 2, for “Appellate Assistant Commissioner” (w.e.f. 1-4-1988).
4 Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
5. Ins. by s. 39 and the Fifth Schedule, ibid (w.e.f. 10-7-1978).
6. Subs. by Act 14 of 2001, s. 85, for “a fee of twenty-five rupees” (w.e.f. 1-6-2001).
7. Ins. by Act 21 of 1998, s. 60 (w.e.f. 1-10-1998).
8. The words in bracket shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule (This amendment
has been struck down by the Supreme Court’s Order dated 25th September, 2014 in the Madras Bar Association Vs.
Union of India.).
9 Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 1-6-2013).
10. Subs. by Act 4 of 1988, s. 2, for “Appellate Assistant Commissioner” (w.e.f. 1-4-1988).