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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clause 191: Commissioner Can Revise Erroneous Tax Orders Affecting Revenue, Not Under Appeal, Within Two-Year Limit</h1> Clause 191 of the Direct Taxes Code, 2010, empowers the Commissioner to revise any order passed by a subordinate income-tax authority if it is deemed erroneous and prejudicial to revenue interests. The Commissioner can examine records, conduct inquiries, and pass a revision order after hearing the assessee. Such orders may modify or enhance assessments but cannot cancel them for a fresh assessment. The Commissioner's power does not apply to orders under appeal, decided by appeal, or directed by the Dispute Resolution Panel. Revision orders must be made within two years, excluding certain periods, and are not considered erroneous if legally sustainable views exist.
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