https://www.taxtmi.com/article/detailed?id=8440 An assessee aggrieved by an assessing officer's order may file a first appeal to the Commissioner (Appeals) using the prescribed form, submitted electronically or in paper as permitted, within the prescribed limitation period; the Commissioner may admit late appeals on sufficient cause. Separately, the Commissioner has revisional powers to examine records and revise orders that are erroneous and prejudicial to revenue or to review orders in favour of the assessee, subject to the requirement that revisional orders not be prejudicial to the assessee, and revisional action may be challenged by available appellate or constitutional remedies. en-us Tue, 02 Apr 2019 06:39:04 +0530 Tue, 02 Apr 2019 06:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8440 An assessee aggrieved by an assessing officer's order may file a first appeal to the Commissioner (Appeals) using the prescribed form, submitted electronically or in paper as permitted, within the prescribed limitation period; the Commissioner may admit late appeals on sufficient cause. Separately, the Commissioner has revisional powers to examine records and revise orders that are erroneous and prejudicial to revenue or to review orders in favour of the assessee, subject to the requirement that revisional orders not be prejudicial to the assessee, and revisional action may be challenged by available appellate or constitutional remedies. Articles Income Tax Tue, 02 Apr 2019 06:39:04 +0530 https://www.taxtmi.com/article/detailed?id=8440