https://www.taxtmi.com/caselaws?id=15417 Section 54 revision is available only against an order under section 34 that is prejudicial to the assessee. The phrase "otherwise prejudicial" does not remove the prejudice requirement; it extends revision to orders that may not enhance assessment but still place the assessee in a worse position. An order declining to interfere is expressly declared by the proviso to section 34 not to be prejudicial, and that declaration is conclusive. A mere affirmance of the lower authority leaves the assessee in the same position and does not create prejudice, so revision was not maintainable. en-us Wed, 24 Jun 1998 00:00:00 +0530 Thu, 06 Aug 2009 13:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15417 Section 54 revision is available only against an order under section 34 that is prejudicial to the assessee. The phrase "otherwise prejudicial" does not remove the prejudice requirement; it extends revision to orders that may not enhance assessment but still place the assessee in a worse position. An order declining to interfere is expressly declared by the proviso to section 34 not to be prejudicial, and that declaration is conclusive. A mere affirmance of the lower authority leaves the assessee in the same position and does not create prejudice, so revision was not maintainable. Case-Laws Income Tax Wed, 24 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15417