The assessee filed petition against order passed by AO rejecting its application seeking refund of excess amount paid as tax in relevant assessment year. The revenue raised objection to maintainability of petition itself.  Court held that, if one contrasts S. 264 with S.  246A which provides for appeal, it would be noticed that unlike S.  246A which specifies sections from which an appeal would lie, S.  264 provides for revision from ‘any order’ under the Act. This is another indication that the Commissioner has very wide powers to correct any order passed by an officer subordinate to him.  Accordingly the petition is dismissed. (AY. 2005-06)