Revisional authority powers can revise subordinate orders prejudicial to revenue after hearing and inquiry, subject to specified exclusions. The Revisional Authority may call for and examine records and revise any decision or order deemed erroneous, illegal or prejudicial to revenue, acting on its own motion, on information received, or on request from the Commissioner; it may stay the order, hear the person concerned, make further inquiry and enhance, modify, annul or pass such order. The power is subject to exclusions where appeals exist, where the order is already under revision or is its own revisional order, and to limitation periods with specified exceptions and exclusions for appellate delays and stays. Revision orders are final and binding subject to appellate provisions.
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.
Revisional authority powers can revise subordinate orders prejudicial to revenue after hearing and inquiry, subject to specified exclusions.
The Revisional Authority may call for and examine records and revise any decision or order deemed erroneous, illegal or prejudicial to revenue, acting on its own motion, on information received, or on request from the Commissioner; it may stay the order, hear the person concerned, make further inquiry and enhance, modify, annul or pass such order. The power is subject to exclusions where appeals exist, where the order is already under revision or is its own revisional order, and to limitation periods with specified exceptions and exclusions for appellate delays and stays. Revision orders are final and binding subject to appellate provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
