Revision of orders prejudicial to revenue

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....and examine, all available 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 m....

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....assed. (7) In computing the period of limitation under sub-section (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 gene....

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....igh Court or Supreme Court in the case of the assessee or any other person under this Code, the Income-tax Act, 1961 or the Indian Income-tax Act, 1922; or        (ii) a court under any other law;or     (e) the order has been made following the order of a jurisdictional High Court or the National Tax Tribunal but a special leave petition has been ....