Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 digital • Determination of jurisdictional value

• Determination of jurisdictional value of suits for purposes of court fees and jurisdiction

as well as the limitations and exceptions under the law

procedural framework

• Legal practitioners specialising in tort

• Policymakers

Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 digital • Determination of jurisdictional valueThis 2nd edition of Revision of Orders by Principal Commissioner or Commissioner under Sections 263 & 264, authored by Ram Dutt Sharma, offers a detailed and practical analysis of the revisionary powers vested in income tax authorities under the Income Tax Act, 1961. Updated as amended by the Finance Act, 2022, it explains the legal framework, conditions, procedural aspects, and judicial interpretations relating to the revision of orders by the