https://www.taxtmi.com/acts?id=11846 Clause 191 empowers the Commissioner to call for records, conduct inquiries, and, after hearing the assessee, pass a revision order correcting orders deemed erroneous and prejudicial to revenue; such revision may enhance or modify assessments but not direct fresh assessments, is subject to exclusions (pending appeals, decided appeals, Dispute Resolution Panel orders), is time limited with specified exclusions in computing the period, and lists criteria and safeguards for when an order is or is not to be treated as erroneous and prejudicial. en-us Fri, 17 Sep 2010 11:19:05 +0530 Fri, 17 Sep 2010 11:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11846 Clause 191 empowers the Commissioner to call for records, conduct inquiries, and, after hearing the assessee, pass a revision order correcting orders deemed erroneous and prejudicial to revenue; such revision may enhance or modify assessments but not direct fresh assessments, is subject to exclusions (pending appeals, decided appeals, Dispute Resolution Panel orders), is time limited with specified exclusions in computing the period, and lists criteria and safeguards for when an order is or is not to be treated as erroneous and prejudicial. Act-Rules Bills Fri, 17 Sep 2010 11:19:05 +0530 https://www.taxtmi.com/acts?id=11846