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    <description>Revisionary jurisdiction allows the Principal Commissioner or Commissioner to review orders deemed prejudicial to the revenue by calling for records, making inquiries, giving the assessee an opportunity of being heard, and passing orders including enhancement, modification or cancellation and fresh assessment; revision of other subordinate orders may be initiated on the Commissioner&#039;s motion or on assessee&#039;s application, subject to limitation, procedural bars, fee and exclusions where appeals lie or are pending.</description>
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