Revision powers of the Commissioner to correct orders prejudicial to revenue, subject to hearing, inquiry and specified limits. Clause 191 empowers the Commissioner to call for records, conduct inquiries, and, after hearing the assessee, pass a revision order correcting orders deemed erroneous and prejudicial to revenue; such revision may enhance or modify assessments but not direct fresh assessments, is subject to exclusions (pending appeals, decided appeals, Dispute Resolution Panel orders), is time limited with specified exclusions in computing the period, and lists criteria and safeguards for when an order is or is not to be treated as erroneous and prejudicial.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revision powers of the Commissioner to correct orders prejudicial to revenue, subject to hearing, inquiry and specified limits.
Clause 191 empowers the Commissioner to call for records, conduct inquiries, and, after hearing the assessee, pass a revision order correcting orders deemed erroneous and prejudicial to revenue; such revision may enhance or modify assessments but not direct fresh assessments, is subject to exclusions (pending appeals, decided appeals, Dispute Resolution Panel orders), is time limited with specified exclusions in computing the period, and lists criteria and safeguards for when an order is or is not to be treated as erroneous and prejudicial.
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