Revisional Authority powers to examine records and revise prejudicial or erroneous tax orders, subject to procedural and time limits. The Revisional Authority may call and examine records and, if a subordinate officer's decision is erroneous, prejudicial to revenue, illegal, improper or omits material facts, may stay the decision, inquire after hearing the person concerned and pass such order as deemed just, including enhancing, modifying or annulling the decision. Its power is exercisable on its own motion, on information, or on request from the Commissioner, but is subject to bars where appeals exist, limitation periods, prior revision, or where the impugned order itself arose from revision; periods of appellate adjudication or court stays are excluded for limitation computation.
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 to examine records and revise prejudicial or erroneous tax orders, subject to procedural and time limits.
The Revisional Authority may call and examine records and, if a subordinate officer's decision is erroneous, prejudicial to revenue, illegal, improper or omits material facts, may stay the decision, inquire after hearing the person concerned and pass such order as deemed just, including enhancing, modifying or annulling the decision. Its power is exercisable on its own motion, on information, or on request from the Commissioner, but is subject to bars where appeals exist, limitation periods, prior revision, or where the impugned order itself arose from revision; periods of appellate adjudication or court stays are excluded for limitation computation.
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