https://www.taxtmi.com/acts?id=27034 Revisional authority powers enable a superior tax officer to call for and examine records and, after hearing and inquiry, stay, enhance, modify or annul subordinate officers' orders considered erroneous, prejudicial to revenue, illegal, improper, or lacking material facts. The authority may act on its own motion, on information, or at the Commissioner's request; definitions extend to intimation-level decisions and records available at examination. Procedural limits bar revision where appeals exist, limitation periods apply, prior revision occurred, or the order arose from revisional exercise; specified exceptions and exclusions for appellate decisions and judicial stays affect limitation computation. Revision orders are final and binding subject to appellate provisions. en-us Thu, 22 Jun 2017 16:17:53 +0530 Sat, 01 Jul 2017 13:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27034 Revisional authority powers enable a superior tax officer to call for and examine records and, after hearing and inquiry, stay, enhance, modify or annul subordinate officers' orders considered erroneous, prejudicial to revenue, illegal, improper, or lacking material facts. The authority may act on its own motion, on information, or at the Commissioner's request; definitions extend to intimation-level decisions and records available at examination. Procedural limits bar revision where appeals exist, limitation periods apply, prior revision occurred, or the order arose from revisional exercise; specified exceptions and exclusions for appellate decisions and judicial stays affect limitation computation. Revision orders are final and binding subject to appellate provisions. Act-Rules GST - States Thu, 22 Jun 2017 16:17:53 +0530 https://www.taxtmi.com/acts?id=27034