Revision of orders by Commissioner

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....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, not being an order prejudicial to the assessee, as he thinks fit. (2) The 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 ....

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....ht of appeal; or (b) where the order has been made the subject of an appeal [to the Commissioner (Appeals) or to the Appellate Tribunal]]. (5) Every application by an assessee for revision under this section shall be accompanied by a fee of twenty-five rupees.  [(6) On every application by an assessee for revision under this sub-section, made on or after the 1st day of October, 1998,....