Meaning of “Any matter”

The meaning of any matter under section 246 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of any matter.

Meaning of any matter defined by court

The phrase ‘any matter’ used in section 246 of the Income Tax Act came up before various high courts as detailed under :

1.

Hon’ble Pune high court explained the meaning of ‘any matter’ while delivering judgment in Sinhgad technical education society v. Asstt. CIT [2012] 143 TTJ (Pune) 352 as under :

Meaning : Any matter’ means ‘every matter’ and it should relate to the concealed income of the assessee for the assessment year under consideration.

2. Hon’ble Allahabad high court explained the meaning of ‘any matter’ while delivering judgment in CIT v. Prakash Kirana co [2005] 146 Taxman 468 (all.) as under :

Section : 154

Meaning : Any matter’, means the subject-matter of the appeal. If the point in issue was directly and subsequently in issue before an appellate or revisional authority, or the effective decision of the appeal or revision, as the case may be, the phrase ‘any matter’ will embrace it, and the principle of merger will be attracted. 201

Section 246 of the Income Tax Act

Revision of other orders.

246. (1) In the case of any order other than an order to which section 263 applies passed by an authority subordinate to him, the Principal 71[Chief Commissioner or Chief Commissioner or Principal] Commissioner or Commissioner may, either of his own motion or on an application by the assessee for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit.

(2) The Principal 72[Chief Commissioner or Chief Commissioner or Principal] Commissioner or Commissioner shall not of his own motion revise any order under this section if the order has been made more than one year previously.

(3) In the case of an application for revision under this section by the assessee, the application must be made within one year from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier :

Provided that the Principal 73[Chief Commissioner or Chief Commissioner or Principal] Commissioner or Commissioner may, if he is satisfied that the assessee was prevented by sufficient cause from making the application within that period, admit an application made after the expiry of that period.

(4) The Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner shall not revise any order under this section in the following cases—

(a) where an appeal against the order lies to the Deputy Commissioner (Appeals) or to the Commissioner (Appeals) or to the Appellate Tribunal but has not been made and the time within which such appeal may be made has not expired, or, in the case of an appeal to the Commissioner (Appeals) or to the Appellate Tribunal, the assessee has not waived his right of appeal; or

(b) where the order is pending on an appeal before the Deputy Commissioner (Appeals); or

(c) where the order has been made the subject of an appeal to the Commissioner (Appeals) or to the Appellate Tribunal.

(5) Every application by an assessee for revision under this section shall be accompanied by a fee of five hundred rupees.

(6) On every application by an assessee for revision under this sub-section, made on or after the 1st day of October, 1998, an order shall be passed within one year from the end of the financial year in which such application is made by the assessee for revision.

Explanation.—In computing the period of limitation for the purposes of this sub-section, the time taken in giving an opportunity to the assessee to be re-heard under the proviso to section 129 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.

(7) Notwithstanding anything contained in sub-section (6), an order in revision under sub-section (6) may be passed at any time in consequence of or to give effect to any finding or direction contained in an order of the Appellate Tribunal, 74[National Tax Tribunal,] the High Court or the Supreme Court.

Explanation 1.—An order by the Principal 73[Chief Commissioner or Chief Commissioner or Principal] Commissioner or Commissioner declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to the assessee.

Explanation 2.—For the purposes of this section, the Deputy Commissioner (Appeals) shall be deemed to be an authority subordinate to the Principal 75[Chief Commissioner or Chief Commissioner or Principal] Commissioner or Commissioner.

In this article, you can get guidance from high courts on the meaning of any matter under section 246 of the Income Tax Act.

Updated up to Finance Act 2021