Revision of other orders

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....ssessee, as he thinks fit. (2) The 9A[Principal 10A[Chief Commissioner or Chief Commissioner or Principal] Commissioner or] Commissioner shall not of his own motion revise any order under this section if the order has been made more than one year previously. (3) In the case of an application for revision under this section by the assessee, the application must be made within one year from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier : Provided that the 9B[Principal 10B[Chief Commissioner or Chief Commissioner or Principal] Commissioner or] Commissioner may, if he is satisfied that the assessee was prevented by sufficient cause from making t....

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....giving an opportunity to the assessee to be re-heard under the proviso to section 129 and 12[the period commencing on the date on which stay on any proceeding under this section was granted by an order or injunction of any court and ending on the date on which certified copy of the order vacating the stay was received by the jurisdictional Principal Commissioner or Commissioner] shall be excluded. (7) Notwithstanding anything contained in sub-section (6), an order in revision under sub-section (6) may be passed at any time in consequence of or to give effect to any finding or direction contained in an order of the Appellate Tribunal, the High Court or the Supreme Court.] Explanation 1.-An order by the 9D[Principal 10D[Chief Commissio....

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...."Appellate Assistant Commissioner"  9. Inserted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 9A. Inserted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 9B. Inserted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 9C. Inserted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 9D. Inserted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 9E. Inserted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 10.  Inserted vide Section 4 of the The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 w.e.f. 01-11-2020 10A. Inserted vide Secti....