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of <h1>Revision of tax orders allowed within one year under specified conditions, excluding section 263 cases and pending appeals</h1> The Principal Chief Commissioner or Commissioner may revise any order, except those covered under section 263, passed by a subordinate authority either on their own motion or upon an assessee's application, provided the revision is not prejudicial to the assessee. Such revision cannot be initiated after one year from the order date, and applications must be filed within one year of communication, subject to exceptions for sufficient cause. Revision is barred if an appeal lies or is pending before designated appellate authorities or tribunals, unless the right to appeal is waived. A fee accompanies every revision application, and the revising authority must pass an order within one year from the end of the financial year in which the application is made, excluding periods of re-hearing or court stays. Orders passed in revision to comply with higher judicial findings may be issued at any time. Declining to interfere is not considered prejudicial to the assessee.
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