https://www.taxtmi.com/acts?id=10972 Commissioner may call for records and, after hearing the assessee and making necessary enquiries, pass a revision order if a subordinate income tax authority's order is erroneous and prejudicial to revenue; such revision may enhance or modify but not cancel and re assess, is barred for matters under appeal or already decided on appeal, is subject to a two year limitation (with specified exclusions), and applies where orders lack inquiries, allow unprobed relief, contravene Board directions, or fail to follow judicial decisions adverse to the assessee. en-us Thu, 20 Aug 2009 13:31:30 +0530 Thu, 20 Aug 2009 13:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10972 Commissioner may call for records and, after hearing the assessee and making necessary enquiries, pass a revision order if a subordinate income tax authority's order is erroneous and prejudicial to revenue; such revision may enhance or modify but not cancel and re assess, is barred for matters under appeal or already decided on appeal, is subject to a two year limitation (with specified exclusions), and applies where orders lack inquiries, allow unprobed relief, contravene Board directions, or fail to follow judicial decisions adverse to the assessee. Act-Rules Bills Thu, 20 Aug 2009 13:31:30 +0530 https://www.taxtmi.com/acts?id=10972