https://www.taxtmi.com/acts?id=23246 Chief Commissioner or Commissioner may call for and examine records and, if a subordinate's decision is erroneous and prejudicial to revenue or omits material facts, may stay the order, hear the person, inquire further and pass such order as just and proper, including enhancing, modifying or annulling the decision; 'record' includes all available proceeding records and 'decision' includes intimations by lower officers. en-us Mon, 28 Nov 2016 12:02:59 +0530 Tue, 29 Nov 2016 10:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23246 Chief Commissioner or Commissioner may call for and examine records and, if a subordinate's decision is erroneous and prejudicial to revenue or omits material facts, may stay the order, hear the person, inquire further and pass such order as just and proper, including enhancing, modifying or annulling the decision; 'record' includes all available proceeding records and 'decision' includes intimations by lower officers. Act-Rules Bills Mon, 28 Nov 2016 12:02:59 +0530 https://www.taxtmi.com/acts?id=23246