Revision of orders by the Commissioner

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Full Text of the Document

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....ficer subordinate to him and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such order thereon as he thinks fit. (2)  No order which is prejudicial to the assessee shall be passed under this section unless the assessee has been given an opportu­nity of being heard. (3)  No order under this section shall be passed by t....