Revisional Authority powers to examine and revise subordinate tax orders, subject to appeal and limitation safeguards. Section 108 authorises the Revisional Authority to examine records and, if a subordinate officer's decision is erroneous, prejudicial to revenue, illegal, ... Summary
Revisional Authority powers to examine and revise subordinate tax orders, subject to appeal and limitation safeguards.
Section 108 authorises the Revisional Authority to examine records and, if a subordinate officer's decision is erroneous, prejudicial to revenue, illegal, improper or ignores material facts, stay the order and, after hearing and inquiry, enhance, modify or annul it; exercise is subject to bars where specified appeals exist, limitation periods apply or prior revision occurred, with provisos allowing revision on unraised points within later limitation windows, finality subject to appellate provisions, and tolling of limitation during related appeals or judicial stays. "Record" and "decision" are defined for these purposes.
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