https://www.taxtmi.com/caselaws?id=338184 The court held that an intimation under Section 143(1) of the Income Tax Act is considered an order for the purpose of revision under Section 264. The Commissioner of Income Tax has the jurisdiction to entertain a revision petition under Section 264 even for claims not previously made by the assessee. The court set aside the previous order and directed the Commissioner to reconsider the matter within three months. en-us Tue, 10 Jan 2017 00:00:00 +0530 Tue, 01 Aug 2017 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338184 The court held that an intimation under Section 143(1) of the Income Tax Act is considered an order for the purpose of revision under Section 264. The Commissioner of Income Tax has the jurisdiction to entertain a revision petition under Section 264 even for claims not previously made by the assessee. The court set aside the previous order and directed the Commissioner to reconsider the matter within three months. Case-Laws Income Tax Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338184