Revision power over tax orders allows correction of orders prejudicial to revenue, subject to procedure and time limits. Section 23 empowers the Principal Commissioner or Commissioner to call for and examine records and, after inquiry and opportunity to be heard, pass revision orders correcting subordinate tax orders found erroneous and prejudicial to revenue. Revision may enhance or modify assessments but not cancel and direct fresh assessments; it extends to matters not decided on appeal. A two year limitation applies, with exclusions for rehearing time and court stays, and an exception for orders passed to give effect to higher judicial findings. 'Record' includes all proceedings records available at examination.
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 power over tax orders allows correction of orders prejudicial to revenue, subject to procedure and time limits.
Section 23 empowers the Principal Commissioner or Commissioner to call for and examine records and, after inquiry and opportunity to be heard, pass revision orders correcting subordinate tax orders found erroneous and prejudicial to revenue. Revision may enhance or modify assessments but not cancel and direct fresh assessments; it extends to matters not decided on appeal. A two year limitation applies, with exclusions for rehearing time and court stays, and an exception for orders passed to give effect to higher judicial findings. "Record" includes all proceedings records available at examination.
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