https://www.taxtmi.com/manuals?id=1472 Section 264 authorises the Principal Chief Commissioner/Chief Commissioner/Principal Commissioner/Commissioner to call for records of subordinate orders (other than those under section 263), inquire and pass orders not prejudicial to the assessee. Revision may be suo motu or on the assessee's application, each subject to one year limitation rules, discretionary extension for sufficient cause, procedural exclusions for re hearing and court stays, and categorical restrictions where appeal rights exist, are pending, or have been exercised; a prescribed fee accompanies applications. en-us Sat, 30 Jan 2016 16:47:00 +0530 Thu, 12 Jun 2025 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1472 Section 264 authorises the Principal Chief Commissioner/Chief Commissioner/Principal Commissioner/Commissioner to call for records of subordinate orders (other than those under section 263), inquire and pass orders not prejudicial to the assessee. Revision may be suo motu or on the assessee's application, each subject to one year limitation rules, discretionary extension for sufficient cause, procedural exclusions for re hearing and court stays, and categorical restrictions where appeal rights exist, are pending, or have been exercised; a prescribed fee accompanies applications. Manuals Income Tax Sat, 30 Jan 2016 16:47:00 +0530 https://www.taxtmi.com/manuals?id=1472