We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
Revisional Authority powers: examine records and modify subordinate tax orders subject to limitation and procedural safeguards. Section 108 empowers the Revisional Authority to call for and examine records and, after opportunity of hearing and any further inquiry, to pass orders enhancing, modifying or annulling subordinate officers' decisions that are prejudicial to revenue, illegal, improper, or omit material facts, and to stay operation of such orders if necessary; the power is subject to specified limitations, finality subject to appellate provisions, exclusion of certain periods in computing limitation, and definitions of 'record' and 'decision'.
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 Authority powers: examine records and modify subordinate tax orders subject to limitation and procedural safeguards.</h1> Section 108 empowers the Revisional Authority to call for and examine records and, after opportunity of hearing and any further inquiry, to pass orders enhancing, modifying or annulling subordinate officers' decisions that are prejudicial to revenue, illegal, improper, or omit material facts, and to stay operation of such orders if necessary; the power is subject to specified limitations, finality subject to appellate provisions, exclusion of certain periods in computing limitation, and definitions of 'record' and 'decision'.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
