{"id":33281,"date":"2023-03-19T06:39:25","date_gmt":"2023-03-19T01:09:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=33281"},"modified":"2023-03-19T06:39:25","modified_gmt":"2023-03-19T01:09:25","slug":"section-264-vs-cita","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/section-264-vs-cita\/","title":{"rendered":"Section 264 vs CIT(A)"},"content":{"rendered":"<p><em>If the assessee has filed an appeal before CIT. But now assessee has to file application for revision of order under section 264. Can assessee can do so?<\/em><\/p>\n<p>As withdrawal of appeal is not allowed and as per section 264(4) assessee cannot file application for revision of order if his appeal is pending before CIT(A)<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[139],"qa_category":[23],"qa_tag":[123,457,843],"class_list":["post-33281","qa","type-qa","status-publish","hentry","qa_expert-research-team","qa_category-income-tax","qa_tag-appeal","qa_tag-revision","qa_tag-withdrawn"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/33281","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=33281"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33281"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=33281"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=33281"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=33281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}