https://www.taxtmi.com/acts?id=6604 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Mar 2009 10:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6604 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. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6604