TMI BlogThere is nothing in section 264 which places any restriction on the Commissioner's revisional power to...There is nothing in section 264 which places any restriction on the Commissioner's revisional power to give relief to the assessee in a case where the assessee detects mistakes after the assessment is completed because of which he is over-assessed - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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