https://www.taxtmi.com/caselaws?id=784384 An assessee has a statutory choice to challenge an appealable assessment order either by appeal under s.246A of the IT Act or by revision under s.264, and the revisional authority cannot decline jurisdiction merely because an appellate remedy existed, where no appeal was filed; the rejection on that ground was unlawful, so the order was quashed and the revision was restored for de novo consideration. Further, s.264 confers wide, justice-oriented powers enabling the Commissioner to correct even mistakes attributable to the assessee in the return or audit report; the authority was therefore required to consider the revision on merits, and the matter was remitted with directions to grant relief if legally tenable after hearing. en-us Wed, 24 Dec 2025 00:00:00 +0530 Tue, 14 Jul 2026 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784384 An assessee has a statutory choice to challenge an appealable assessment order either by appeal under s.246A of the IT Act or by revision under s.264, and the revisional authority cannot decline jurisdiction merely because an appellate remedy existed, where no appeal was filed; the rejection on that ground was unlawful, so the order was quashed and the revision was restored for de novo consideration. Further, s.264 confers wide, justice-oriented powers enabling the Commissioner to correct even mistakes attributable to the assessee in the return or audit report; the authority was therefore required to consider the revision on merits, and the matter was remitted with directions to grant relief if legally tenable after hearing. Case-Laws Income Tax Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784384