Section 264: Revisional Authority Can Review Existing Orders, Cannot Direct AO

Alamana Abdul Shaji Ummerkutty Vs ITO (Kerala High Court) Kerala High Court has clarified the scope of powers vested in a Revisional Authority under Section 264 of the Income Tax Act, 1961, ruling that such an authority is restricted to reviewing existing orders and cannot issue direct instructions to the Assessing Authority without reference to a specific order. The significant ruling came in the case of Alamana Abdul Shaji Ummerkutty Vs. Income Tax Officer (ITO), addressing a writ petition filed by an Non-Resident Indian (NRI) taxpayer concerning his assessment for the financial year 2015-20...