Section 20 - Revision of orders by Commissioner

Revision powers of Commissioner over subordinate tax orders subject to time limits, appeal bars, fee requirement and exceptions.

The Commissioner may, on his motion or an assessee's application, call for records of subordinate officers' proceedings, conduct enquiries and pass non prejudicial orders; however, the Commissioner cannot initiate revision of orders older than one year, and an assessee's application must generally be made within one year of communication or knowledge unless sufficient cause is shown. Revision is barred while an appeal may be made or is pending, applications require a prescribed fee, and statutory time computations exclude periods for re hearing and court stays; revisions may be made to implement appellate or judicial findings.