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of The High Court held that the intimation u/s 143(1) of the Income Tax Act falls within the ambit of 'any orders' envisaged u/s 264, making revision maintainable against such intimation. Section 264 confers wide powers to correct errors committed by subordinate authorities or even errors by the assessee in not claiming legitimate deductions. The Commissioner has the power to condone delays to do substantial justice by disposing matters on merits. Relying on precedent, the Court ruled that revision u/s 264 is maintainable against intimations u/s 143(1).
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