Income Tax Act, 2025
Section 11: Ins. by s. 23, ibid. (w.e.f. 11988).
11. Ins. by s. 23, ibid. (w.e.f. 11988).
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1[Explanation 2.—For the purposes of this section, it is hereby declared that an order passed by the
Assessing Officer shall be deemed to be erroneous in so far as it is prejudicial to the interests of the
revenue, if, in the opinion of the Principal Commissioner or Commissioner,—
(a) the order is passed without making inquiries or verification which should have been made;
(b) the order is passed allowing any relief without inquiring into the claim;
(c) the order has not been made in accordance with any order, direction or instruction issued by
the Board under section 119; or
(d) the order has not been passed in accordance with any decision which is prejudicial to the
assessee, rendered by the jurisdictional High Court or Supreme Court in the case of the assessee or
any other person.]
2[(2) No order shall be made under sub-section (1) after the expiry of two years from the end of the
financial year in which the order sought to be revised was passed.]
(3) Notwithstanding anything contained in sub-section (2), an order in revision under this section may
be passed at any time in the case of an order which has been passed in consequence of, or to give effect
to, any finding or direction contained in an order of the Appellate Tribunal, 3[National Tax Tribunal,] the
High Court or the Supreme Court.
Explanation.—In computing the period of limitation for the purposes of sub-section (2), the time
taken in giving an opportunity to the assessee to be reheard under the proviso to section 129 and any
period during which any proceeding under this section is stayed by an order or injunction of any court
shall be excluded.
264.Revision of other orders.—(1) In the case of any order other than an order to which section
263 applies passed by an authority subordinate to him, the 4[Principal Commissioner or Commissioner]
may, either of his own motion or on an application by the assessee for revision, call for the record of any
proceeding under this Act in which any such order has been passed and may make such inquiry or cause
such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being
an order prejudicial to the assessee, as he thinks fit.
(2) The 4[Principal Commissioner or Commissioner] shall not of his own motion revise any order
under this section if the order has been made more than one year previously.
the order is passed without making inquiries or verification which should have been made;
the order is passed allowing any relief without inquiring into the claim;
the order has not been made in accordance with any order, direction or instruction issued by
the Board under section 119; or
the order has not been passed in accordance with any decision which is prejudicial to the
assessee, rendered by the jurisdictional High Court or Supreme Court in the case of the assessee or
any other person.]
2[
No order shall be made under sub-section
after the expiry of two years from the end of the
financial year in which the order sought to be revised was passed.]
Notwithstanding anything contained in sub-section
In the case of any order other than an order to which section
263 applies passed by an authority subordinate to him, the 4[Principal Commissioner or Commissioner]
may, either of his own motion or on an application by the assessee for revision, call for the record of any
proceeding under this Act in which any such order has been passed and may make such inquiry or cause
such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being
an order prejudicial to the assessee, as he thinks fit.
The 4[Principal Commissioner or Commissioner] shall not of his own motion revise any order
under this section if the order has been made more than one year previously.