Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264

Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 is a definitive guide for tax professionals, auditors, and corporate advisors navigating the revisional powers under the Income Tax Act. The book provides detailed insights into Sections 263 and 264, explaining the scope, legal interpretation, and procedural compliance for revising assessment orders.

It covers powers of the Principal Commissioner and Commissioner, conditions for revisional intervention, procedural safeguards, and legal precedents guiding revision of tax orders. The book also explains practical steps for handling revisional notices, preparing submissions, and mitigating legal risks, making it a practical tool for professionals managing complex tax matters.

Designed for both practitioners and students, the book integrates legal provisions with real-world examples, ensuring readers understand revisional authority nuances, procedural obligations, and corporate compliance implications. With its practice-oriented approach, statutory clarity, and professional guidance, it is particularly valuable for chartered accountants, tax consultants, corporate finance teams, auditors, and law students specializing in taxation.

This handbook serves as an essential reference for anyone handling revisional proceedings under Income Tax law, providing clarity, procedural guidance, and actionable strategies for effective compliance.