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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification on Commissioner's Jurisdiction for Revision Petitions u/s 264(4)(c) of Income Tax Act, 1961.</h1> The circular clarifies the jurisdiction of the Commissioner of Income Tax regarding revision petitions under Section 264(4)(c) of the Income Tax Act, 1961. It states that the Commissioner's jurisdiction to entertain a revision petition from an assessee is barred only if the assessee has filed an appeal against the order before the Tribunal. If the appeal is filed by the Department, the Commissioner's jurisdiction is not barred, preserving the assessee's special remedy for revision. This interpretation ensures that the assessee's right to seek revision is not denied due to actions taken by the Department.
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