https://www.taxtmi.com/article/detailed?id=5616 Revision under the Act is exercisable only when the assessing order is both erroneous and prejudicial to the interests of the Revenue; both elements are conditions precedent. The Commissioner may call for records, make inquiries, and pass orders including enhancement or directing fresh assessment, but must observe limitation rules and afford the assessee an opportunity of being heard. The power may require the Assessing Officer to conduct specified enquiries but cannot reopen cases solely because a different tenable view exists. en-us Fri, 16 May 2014 08:35:29 +0530 Fri, 16 May 2014 08:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5616 Revision under the Act is exercisable only when the assessing order is both erroneous and prejudicial to the interests of the Revenue; both elements are conditions precedent. The Commissioner may call for records, make inquiries, and pass orders including enhancement or directing fresh assessment, but must observe limitation rules and afford the assessee an opportunity of being heard. The power may require the Assessing Officer to conduct specified enquiries but cannot reopen cases solely because a different tenable view exists. Articles Income Tax Fri, 16 May 2014 08:35:29 +0530 https://www.taxtmi.com/article/detailed?id=5616