Revisional authority powers to examine and correct subordinate tax orders, subject to procedural limits and exclusion rules.

Revisional authority powers enable a superior tax officer to call for and examine records and, after hearing and inquiry, stay, enhance, modify or annul subordinate officers' orders considered erroneous, prejudicial to revenue, illegal, improper, or lacking material facts. The authority may act on its own motion, on information, or at the Commissioner's request; definitions extend to intimation-level decisions and records available at examination. Procedural limits bar revision where appeals exist, limitation periods apply, prior revision occurred, or the order arose from revisional exercise; specified exceptions and exclusions for appellate decisions and judicial stays affect limitation computation. Revision orders are final and binding subject to appellate provisions.

---

---

---