Revision power of Commissioner allows reassessment of subordinate orders when prejudicial to revenue after hearing. Commissioner may call for and examine any order passed by subordinates and, if the order is considered erroneous and prejudicial to revenue, revise it after affording the noticee an opportunity of being heard.
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Provisions expressly mentioned in the judgment/order text.
Revision power of Commissioner allows reassessment of subordinate orders when prejudicial to revenue after hearing.
Commissioner may call for and examine any order passed by subordinates and, if the order is considered erroneous and prejudicial to revenue, revise it after affording the noticee an opportunity of being heard.
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