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Revision power of Commissioner allows non prejudicial reassessment of subordinate orders subject to appeal and time limits. The Commissioner may, suo motu or on the assessee's application, call for and examine records and pass non prejudicial revision orders of subordinate authorities, subject to exclusions where an appeal period has not expired, an appeal is pending, the matter has been decided in appeal, or the order follows Dispute Resolution Panel directions. Applications must be made within one year of communication or discovery and include prescribed fees; the Commissioner's power to make revision orders is time barred by specified one year limits depending on whether the revision follows an assessee's application or is suo motu.
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.
<h1>Revision power of Commissioner allows non prejudicial reassessment of subordinate orders subject to appeal and time limits.</h1> The Commissioner may, suo motu or on the assessee's application, call for and examine records and pass non prejudicial revision orders of subordinate authorities, subject to exclusions where an appeal period has not expired, an appeal is pending, the matter has been decided in appeal, or the order follows Dispute Resolution Panel directions. Applications must be made within one year of communication or discovery and include prescribed fees; the Commissioner's power to make revision orders is time barred by specified one year limits depending on whether the revision follows an assessee's application or is suo motu.
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