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    <title>Revisional Jurisdiction Now Includes Section 143(1) Intimations, Expanding Scope for Income Tax Act Revisions.</title>
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    <description>Revisional jurisdiction u/s 264 - Application u/s 264 rejected as intimation u/s 143(1) of the Act is not an order amenable to revisional jurisdiction u/s 264 - The court ruled that intimation under Section 143(1) is amenable to revisional jurisdiction under Section 264 of the Act. This was based on precedent in &quot;Diwaker Tripathi v. Principal Commissioner of Income tax – 17 &amp; Ors.&quot;, which allowed for such revision.</description>
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      <description>Revisional jurisdiction u/s 264 - Application u/s 264 rejected as intimation u/s 143(1) of the Act is not an order amenable to revisional jurisdiction u/s 264 - The court ruled that intimation under Section 143(1) is amenable to revisional jurisdiction under Section 264 of the Act. This was based on precedent in &quot;Diwaker Tripathi v. Principal Commissioner of Income tax – 17 &amp; Ors.&quot;, which allowed for such revision.</description>
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