https://www.taxtmi.com/acts?id=51922 The Competent Authority may examine records and, after giving the assessee an opportunity of being heard and such inquiry as necessary, pass revisional orders including enhancement, modification, cancellation and direction for fresh assessment or orders under section 166; this covers orders by Assessing Officers, Transfer Pricing Officers and certain Joint Commissioner orders. en-us Thu, 14 Aug 2025 18:10:46 +0530 Fri, 05 Sep 2025 18:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51922 The Competent Authority may examine records and, after giving the assessee an opportunity of being heard and such inquiry as necessary, pass revisional orders including enhancement, modification, cancellation and direction for fresh assessment or orders under section 166; this covers orders by Assessing Officers, Transfer Pricing Officers and certain Joint Commissioner orders. Act-Rules Income Tax Thu, 14 Aug 2025 18:10:46 +0530 https://www.taxtmi.com/acts?id=51922