TaxTMI 
TaxTMI 
Revision of other orders
X X X X Extracts X X X X
X X X X Extracts X X X X
....ioner may, either of his own motion or on an application by the assessee for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit. (2) The 10[Principal ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 10[Principal 11[Chief Commissioner or Chief Commissioner or Principal] Commissioner or] Commissioner shall not revise any order under this section in the following cases- (a) where an appeal against the order lies to the 1[Deputy Commissioner (Appeals)] 2[or to 12[the Joint Commissioner (Appeals) or the Commissioner (Appeals)]] or to the Appellate Tribunal but has not been made and the time wi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d of the financial year in which such application is made by the assessee for revision. Explanation.-In computing the period of limitation for the purposes of this sub-section, the time taken in giving an opportunity to the assessee to be re-heard under the proviso to section 129 and 13[the period commencing on the date on which stay on any proceeding under this section was granted by an order or....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eputy Commissioner (Appeals)] shall be deemed to be an authority subordinate to the 10[Principal 11[Chief Commissioner or Chief Commissioner or Principal] Commissioner or] Commissioner. **************** NOTES:- 1. Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 2. Inserted by the Finance (No. 2) Act, 1977, w....