Revision of subordinate orders lets senior tax authorities correct non prejudicial subordinate orders subject to time limits and appeal bars.

Revision of subordinate orders permits the Competent Authority to call records, conduct inquiries and pass non prejudicial orders on its own motion or on an assessee's application. The authority is subject to time limits for initiation and application, may admit delayed applications for sufficient cause, and is precluded from revising where statutory appeal remedies remain or appeals are pending or not waived. Applications attract a prescribed fee and must be disposed within a specified period, excluding time for rehearing and court stays; actions to give effect to higher appellate directions are permitted at any time.

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