https://www.taxtmi.com/acts?id=19879 The Principal Commissioner or Commissioner may suo motu or on application call for and examine records and pass orders not prejudicial to the assessee, subject to exclusions for matters with pending or unexpired appeals and prior appellate consideration. Applications must be filed within one year (extendable to two years for sufficient cause) with prescribed fees. Revision is time-barred one year from the end of the financial year of application or one year from the order date for suo motu revision; excluded periods include rehearing time and court-ordered stays. A declinature to interfere is not prejudicial. en-us Fri, 03 Jul 2015 18:07:29 +0530 Wed, 05 Nov 2025 16:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19879 The Principal Commissioner or Commissioner may suo motu or on application call for and examine records and pass orders not prejudicial to the assessee, subject to exclusions for matters with pending or unexpired appeals and prior appellate consideration. Applications must be filed within one year (extendable to two years for sufficient cause) with prescribed fees. Revision is time-barred one year from the end of the financial year of application or one year from the order date for suo motu revision; excluded periods include rehearing time and court-ordered stays. A declinature to interfere is not prejudicial. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:07:29 +0530 https://www.taxtmi.com/acts?id=19879