https://www.taxtmi.com/acts?id=6406 The Commissioner may call for records of proceedings decided by subordinate authorities and, on his own motion or on application by the assessee (subject to fee and time conditions), inquire and pass orders not prejudicial to the assessee. Where an Assessing Officer's order is found erroneous and prejudicial to revenue, the Commissioner may, after hearing the assessee and making inquiries, enhance, modify, cancel or direct a fresh assessment, subject to statutory limitation periods and exclusions for rehearing time and stays. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Mar 2019 13:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6406 The Commissioner may call for records of proceedings decided by subordinate authorities and, on his own motion or on application by the assessee (subject to fee and time conditions), inquire and pass orders not prejudicial to the assessee. Where an Assessing Officer's order is found erroneous and prejudicial to revenue, the Commissioner may, after hearing the assessee and making inquiries, enhance, modify, cancel or direct a fresh assessment, subject to statutory limitation periods and exclusions for rehearing time and stays. Act-Rules Wealth-tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6406