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          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>Revisional powers of Commissioner can stay and revise subordinate officers' orders where prejudicial to revenue, subject to appeal limits.</h1> The Commissioner may call for and examine records of proceedings and, if a subordinate officer's decision is erroneous and prejudicial to revenue, stay the decision and, after hearing the person and making necessary inquiry, pass such order as he thinks just, including enhancing, modifying or annulling the decision. The power is subject to limits where the order has been appealed or where a statutory time bar applies, with specified exclusions for pending higher court appeals and judicial stays; 'record' and 'decision' are defined for these purposes.

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