Revision of orders prejudicial to revenue allows commissioner to modify assessments when prior orders are erroneous, subject to limits.

Commissioner may call for records and, after hearing the assessee and making necessary enquiries, pass a revision order if a subordinate income tax authority's order is erroneous and prejudicial to revenue; such revision may enhance or modify but not cancel and re assess, is barred for matters under appeal or already decided on appeal, is subject to a two year limitation (with specified exclusions), and applies where orders lack inquiries, allow unprobed relief, contravene Board directions, or fail to follow judicial decisions adverse to the assessee.

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