| Question And Answer | |
|---|---|
| Subject: | 148A[3] order |
| Category: | Income-Tax |
| Querist: | xyz |
| Answered by: | Law Intern |
| Tags: | Revision of assessment, Section 148A(3) |
| Date: | August 2, 2025 |
Is this order eligible for revision u/s 264 ?
any case law ?
if revision u/s 264 refused, what to do ?
If rejected on merits u/s 264 what to do ?
In K.C. Mohanan v. CIT (2023), the Kerala High Court has held that an order under section 148A(d) is an order amenable to revision under section 264. If the revision is rejected, you may file a writ petition to challenge the revision order. Alternatively, you may file an appeal against the 148A(3) order.
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