What is a revision petition under Section 264 and when should I file one instead of an appeal

Question

I missed the deadline to appeal an income tax order that is unfavourable to me, and I want to know if there is any other remedy left. Specifically, I want to know how Income-tax Act, 1961, Section 264 applies to a situation like mine and what the tax law position in India actually is. If there is a deadline I should be aware of, I need to know that now.

MyVakeel Legal Desk · Accepted Answer

What is a revision petition under Section 264 and when should I file one instead of an appeal is governed in India primarily by Income-tax Act, 1961, Section 264, Income-tax Act, 1961, Section 246A and Income-tax Act, 2025. Outcomes in section 264 revision disputes depend heavily on documentation, so check what you can actually evidence as you read.

Section 264 of the Income-tax Act, 1961 empowers the Principal Commissioner or Commissioner of Income Tax to revise any order passed by a subordinate authority, on an application by the assessee, if the order is prejudicial to the assessee and no appeal against it has already been filed or the appeal period has expired.

A revision petition under Section 264 must be filed within one year from the date on which the order in question was communicated to the assessee, though the Commissioner has discretion to condone delay if satisfied that the assessee was prevented by sufficient cause from filing it earlier.

Section 264 revision cannot be used where the assessee has already filed an appeal under Section 246A on the same order and that appeal is pending or has been decided, since the remedies of appeal and revision are mutually exclusive for the same grievance once an appeal is chosen.

The scope of revision under Section 264 is wide and allows the Commissioner to correct any error, whether of fact or law, that has prejudiced the assessee, unlike a rectification under Section 154 which is confined to mistakes apparent from the record, making Section 264 useful for genuine errors discovered after the appeal window has closed.

The Commissioner cannot pass an order under Section 264 that enhances the assessee's liability or is otherwise prejudicial to the assessee, since the provision exists solely as a taxpayer-friendly remedy and not as a tool for the department to review orders in its own favour.

What to do next: 1) Confirm no appeal has been filed on the same order before opting for revision; 2) File the revision petition to the jurisdictional Commissioner within one year of the order; 3) Set out clearly how the order is prejudicial and the relief sought; 4) Attach a condonation of delay request with reasons if filing beyond one year.

If you are unsure whether your facts fall inside Income-tax Act, 1961, Section 264, that is worth checking with an advocate before you commit to a route, because switching later costs time. You can post the details on the MyVakeel forum for a practising advocate to review, or book a paid consultation with a Bar Council verified lawyer in tax law.