Revisional authority powers to examine and revise subordinate tax orders, including stays and modification after hearing. Revisional authority may on its own motion or on information call for and examine records, stay the operation of subordinate orders, provide hearing and inquiry, and pass orders including enhancement, modification or annulment where orders are erroneous, prejudicial to revenue, illegal, improper or omit material facts; exercise of this power is subject to statutory bars and limitation rules, with specified exclusions of time 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.
Revisional authority powers to examine and revise subordinate tax orders, including stays and modification after hearing.
Revisional authority may on its own motion or on information call for and examine records, stay the operation of subordinate orders, provide hearing and inquiry, and pass orders including enhancement, modification or annulment where orders are erroneous, prejudicial to revenue, illegal, improper or omit material facts; exercise of this power is subject to statutory bars and limitation rules, with specified exclusions of time and definitions of "record" and "decision".
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