https://www.taxtmi.com/acts?id=19878 Section 23 empowers the Principal Commissioner or Commissioner to call for and examine records and, after inquiry and opportunity to be heard, pass revision orders correcting subordinate tax orders found erroneous and prejudicial to revenue. Revision may enhance or modify assessments but not cancel and direct fresh assessments; it extends to matters not decided on appeal. A two year limitation applies, with exclusions for rehearing time and court stays, and an exception for orders passed to give effect to higher judicial findings. "Record" includes all proceedings records available at examination. en-us Fri, 03 Jul 2015 18:06:22 +0530 Wed, 05 Nov 2025 16:09:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19878 Section 23 empowers the Principal Commissioner or Commissioner to call for and examine records and, after inquiry and opportunity to be heard, pass revision orders correcting subordinate tax orders found erroneous and prejudicial to revenue. Revision may enhance or modify assessments but not cancel and direct fresh assessments; it extends to matters not decided on appeal. A two year limitation applies, with exclusions for rehearing time and court stays, and an exception for orders passed to give effect to higher judicial findings. "Record" includes all proceedings records available at examination. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:06:22 +0530 https://www.taxtmi.com/acts?id=19878