Under Section 2632025 Act: s. 377, the Principal Commissioner can revise an order that is both erroneous and prejudicial to the interests of revenue. Under Section 2642025 Act: s. 378, a taxpayer can apply to the Commissioner for revision of an order in their favour.
Income Tax, across India (faceless)
Income-tax Act, 1961
This page is for notices and orders under the Income-tax Act, 1961. If yours names the Income-tax Act, 2025, see Revision u/s 377 / 378 (2025 Act). Not sure which Act applies? The heading of the notice names it, or call us.
Overview
A 263 notice can be resisted where the AO took a possible view after enquiry. A 264 application is useful where an appeal is not filed and relief is still due.
When this applies
- PCIT considers the assessment was made without enquiry
- Audit objections on assessments
- Taxpayer seeking relief through 264 without appeal
Time limit
Documents needed
- Assessment record showing enquiries made
- 263 notice or order sought to be revised
How we handle it
- Show the enquiries made and the view taken by the AO
- Draft the reply with case laws on ‘possible view’
- Appeal before ITAT against a 263 order
- Draft and file 264 applications where useful
Points to note
- The assessment record is key. Collect all replies and notices
- 264 is not available if an appeal is pending or the appeal time has not expired
What usually comes next
- Appeal before Income Tax Appellate Tribunal (ITAT)Appealing a 263 order
- Faceless Scrutiny AssessmentThe assessment under revision
Frequently asked questions
Can a 263 order be appealed?
Yes, before the Income Tax Appellate Tribunal.
Official sources
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- Income Tax Appellate Tribunalitat.gov.inOrders, cause lists and bench information
- Income Tax Departmentincometaxindia.gov.inActs, rules, circulars and the 1961 to 2025 section utility
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.