Revisional authority powers: enable review and modification of subordinate tax orders prejudicial to revenue, subject to statutory limits. Revisional Authority may call for and examine records and, if a subordinate officer's decision is erroneous and prejudicial to revenue or omits material facts, may stay that decision and, after hearing and inquiry, enhance, modify or annul it. Revision is subject to statutory bars where appeals exist, time limits including a three-year cap and earlier revision, and where the order was passed in revision; a proviso permits revision on unraised points within a shorter window. Orders in revision are final subject to appeal, and periods spent awaiting higher-court decisions or under judicial stay are excluded from limitation. 'Record' and 'decision' are defined.
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: enable review and modification of subordinate tax orders prejudicial to revenue, subject to statutory limits.
Revisional Authority may call for and examine records and, if a subordinate officer's decision is erroneous and prejudicial to revenue or omits material facts, may stay that decision and, after hearing and inquiry, enhance, modify or annul it. Revision is subject to statutory bars where appeals exist, time limits including a three-year cap and earlier revision, and where the order was passed in revision; a proviso permits revision on unraised points within a shorter window. Orders in revision are final subject to appeal, and periods spent awaiting higher-court decisions or under judicial stay are excluded from limitation. "Record" and "decision" are defined.
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