Revision powers under tax law permit examination of subordinate orders, subject to appeal bars, limitation rules, and binding finality.

The revisional authority, not below the rank of Commissioner and authorised by the Board, may examine records suo motu or on information and revise subordinate orders that are erroneous, prejudicial to revenue, illegal, improper, or based on incomplete material facts. It may stay the order, hear the affected person, make further inquiry, and enhance, modify, or annul the order. Revision is barred where an appeal has been filed, the appeal period has not expired or two years have passed, the order was earlier revised, or it was itself passed in revision. Limitation excludes relevant appellate and stay periods.

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