https://www.taxtmi.com/acts?id=21607 The Commissioner may call for and examine records of proceedings and, if a subordinate officer's decision is erroneous and prejudicial to revenue, stay the decision and, after hearing the person and making necessary inquiry, pass such order as he thinks just, including enhancing, modifying or annulling the decision. The power is subject to limits where the order has been appealed or where a statutory time bar applies, with specified exclusions for pending higher court appeals and judicial stays; "record" and "decision" are defined for these purposes. en-us Wed, 15 Jun 2016 15:12:46 +0530 Wed, 15 Jun 2016 15:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21607 The Commissioner may call for and examine records of proceedings and, if a subordinate officer's decision is erroneous and prejudicial to revenue, stay the decision and, after hearing the person and making necessary inquiry, pass such order as he thinks just, including enhancing, modifying or annulling the decision. The power is subject to limits where the order has been appealed or where a statutory time bar applies, with specified exclusions for pending higher court appeals and judicial stays; "record" and "decision" are defined for these purposes. Act-Rules Bills Wed, 15 Jun 2016 15:12:46 +0530 https://www.taxtmi.com/acts?id=21607