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    <title>Need of Revisional Authorities under Tax laws</title>
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    <description>The Commissioner exercises supervisory revisional powers to review subordinate assessment orders that are prejudicial to revenue or unlawful, correcting, remanding, or directing reassessment where the assessing officer failed to apply mind or disregarded evidence. Taxpayers aggrieved by such orders may apply for revision; the Commissioner can act suo moto or on application, and taxpayers are advised to pursue the appellate remedy first before seeking revision.</description>
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      <description>The Commissioner exercises supervisory revisional powers to review subordinate assessment orders that are prejudicial to revenue or unlawful, correcting, remanding, or directing reassessment where the assessing officer failed to apply mind or disregarded evidence. Taxpayers aggrieved by such orders may apply for revision; the Commissioner can act suo moto or on application, and taxpayers are advised to pursue the appellate remedy first before seeking revision.</description>
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