alleryStart learning →When is revision under section 264 barred?
AWhen the order is a month old
BWhen the assessee has paid the tax
CWhen the order was passed ex parte
DWhen the order is under Tribunal appeal
Answer & Solution
Correct answer: D. When the order is under Tribunal appeal
Section 264(4) bars revision where the order is already the subject of an appeal to the Commissioner (Appeals) or the Tribunal.
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