| Question And Answer | |
|---|---|
| Subject: | Vishnu Moorthy |
| Category: | Income-Tax |
| Querist: | Vishnu Moorthy R |
| Answered by: | Research Team |
| Tags: | delay writ, Revision |
| Date: | March 21, 2023 |
The Assessee wrongly quoted the TAN in her return for the financial year 2013-14. Demand raised under sec 143-1 for the said financial year in Aug 2015. Now only she notices the demand but eight years have already passed. Now, she could not file any rectification or revision. What is the way out? Should she file the petition under sec 264?
The assessee can file Revision petition with condonation of delay , along with supporting documents including affidavit . If the CIT refuses to condone the delay the assessee can file writ before the High Court . High Court may entertain the writ petition and direct the Commissioner to condone the delay .
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