https://www.taxtmi.com/acts?id=6568 Commissioner may call for records and make enquiries into proceedings of a subordinate Assessing Officer and pass such orders on his own motion or on assessee's application, subject to the Act. No adverse order without an opportunity to be heard; no revision while an appeal against the notice of demand is pending before Commissioner (Appeals); revision barred after two years from end of the financial year in which the order sought to be reviewed was passed. Time limits for disposal of applications are subject to exclusions for re hearing and court stays, and revisions may be made to implement appellate or judicial directions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Mar 2009 13:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6568 Commissioner may call for records and make enquiries into proceedings of a subordinate Assessing Officer and pass such orders on his own motion or on assessee's application, subject to the Act. No adverse order without an opportunity to be heard; no revision while an appeal against the notice of demand is pending before Commissioner (Appeals); revision barred after two years from end of the financial year in which the order sought to be reviewed was passed. Time limits for disposal of applications are subject to exclusions for re hearing and court stays, and revisions may be made to implement appellate or judicial directions. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6568