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        Clause 103 - Amendment of section 264.

        Finance Bill, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Revision authority under Income-tax Act expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) by amendment. Amendment to the revision mechanism under section 264 substitutes the reference to the Commissioner (Appeals) in sub section (4) with the Joint Commissioner (Appeals) or the Commissioner (Appeals), extending the class of officers referenced for revision of other orders; the substitution is consequential and takes effect from 1st April, 2023.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Revision authority under Income-tax Act expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) by amendment.

                                Amendment to the revision mechanism under section 264 substitutes the reference to the Commissioner (Appeals) in sub section (4) with the Joint Commissioner (Appeals) or the Commissioner (Appeals), extending the class of officers referenced for revision of other orders; the substitution is consequential and takes effect from 1st April, 2023.


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