Revision time limits: commissioners must decide assessee revision applications within a statutory period, with appellate override allowed. The amendment requires the Commissioner to pass an order on every assessee-initiated revision application within one year from the end of the financial year in which the application is made, excluding time taken for a re-hearing under the proviso to section 39 and periods during which proceedings are stayed by court order; it also allows revision orders to be made at any time to give effect to findings or directions in appellate or higher court orders.
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.
Revision time limits: commissioners must decide assessee revision applications within a statutory period, with appellate override allowed.
The amendment requires the Commissioner to pass an order on every assessee-initiated revision application within one year from the end of the financial year in which the application is made, excluding time taken for a re-hearing under the proviso to section 39 and periods during which proceedings are stayed by court order; it also allows revision orders to be made at any time to give effect to findings or directions in appellate or higher court orders.
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