Income Tax Act 2023
Section 285 - Revisional Power of Commissioner
(as updated till Finance Act 2024)
(1) The Commissioner may on an application made by the assessee, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the interest of the assessee, as he thinks fit.
(2) The application for revision of an order under this Act passed by any authority subordinate to the Commissioner shall be made within 60 (sixty) days of the date on which such order is communicated to the assessee or within such further period as the Commissioner may consider fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within the said 60 (sixty) days.
(3) The Commissioner shall not exercise his power under sub-section (1) in respect of any order—
(a) where an appeal against the order lies to the Additional Commissioner of Taxes (Appeals) or to the Commissioner of Taxes (Appeals) or to the Appellate Tribunal and the time within which
such appeal may be made has not expired or the assessee has not waived his right of appeal; and
(b) where the order is pending on an appeal before the Additional Commissioner of Taxes (Appeals) or the Commissioner of Taxes (Appeals) or to the Appellate Tribunal.
1[(4) No application under sub-section (1) shall be entertained, unless–
(a) it is accompanied by a fee of Taka 200 (two hundred); and
(b) admitted tax liability has been paid.]
Explanation.—The “undisputed portion of the tax” means the tax payable under section 173.
(5) For the purposes of this section, an order by the Commissioner declining to interfere shall not be construed as an order prejudicial to the assessee.
(6) Notwithstanding anything contained in this Act, an application for revision made under sub-section (1) shall be deemed to have been allowed if the Commissioner fails to make an order thereon within a period of 60 (sixty) days from the date of filing the application.
(7) For the purposes of this section, the Additional Commissioner of Taxes (Appeals) shall be deemed to be an authority subordinate to the Commissioner to whom the Deputy Commissioner of Taxes, whose
1 Sub-section (4) was substituted by section 76 of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.