Revision of orders prejudicial to revenue

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....lable records relating thereto. (2) The Commissioner may, after giving the assessee an opportunity of being heard, pass an order (hereafter referred to as the revision order) as the circumstances of the case justifies, if he is satisfied that the order sought to be revised is erroneous in so far as it is prejudicial to the interest of the revenue . (3) The Commissioner may make, or cause to be....

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....ion (6), the following shall not be included:- (a) the time taken in giving an opportunity to the assessee to be reheard under section 137. (b) any period during which any proceeding under this section is stayed by an order, or injunction, of any Court. (8) Without prejudice to the generality of the foregoing provisions, an order passed by an income-tax authority shall be deemed to be erron....