Powers of Commissioner to revise orders of subordinate authorities

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....ided that the Commissioner shall not revise any order under this sub-section in any case-            (a) where an appeal against the order lies to the ^1[Deputy Commissioner (Appeals)] ^2[or to the Commissioner (Appeals)] or to the Appellate Tribunal, the time within which such appeal can be made has not expired or in the case of an appeal ^3[to the Commissioner (Appeals)] or to the Appellate Tribunal the assessee has not waived his right of appeal;            (b) where the order is the subject of an appeal before the ^4[Deputy Commissioner (Appeals)] ^5[or the Commissioner (Appeals)] or the Appellate Tribunal ;  ....

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....and examine the record of any proceeding under this Act, and if he considers that any order passed therein by an ^7[Assessing Officer] is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the assessee an opportunity of being heard, and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling it and directing a fresh assessment.      ^8[Explanation.-For the removal of doubts, it is hereby declared that, for the purposes of this sub-section,-            (a) an order passed ^....

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....ection (3), the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 39 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.]      ^16[(3A) On every application made by an assessee for revision under sub-section (1), an order shall be passed by the Commissioner within one year from the end of 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 39 and any period ....

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....-1984 and later on amended by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988, stood as under: "Explanation : For the removal of doubts, it is hereby declared that, for the purpose of this sub-section, an order passed by an Assessing Officer shall include an order passed by a Deputy Commissioner in exercise of the powers or in performance of the functions of an Assessing Officer conferred on, or assigned to, him under clause (a) of sub-section (1) of section 8A or under sub-section (1) of section 8AA." 9. Inserted by the Finance Act, 1989, w.r.e.f. 1-6-1988. 10. Substituted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Before it was read as:- "Deputy" 11. Substituted vide Finance Act, 1989, w.r.e.f. 1-6-1988. Befo....