Revision of orders prejudicial to revenue.

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....g thereto.    (2) The Commissioner may, after giving the assessee an opportunity of being heard, pass an order (hereinafter referred to as the revision order) as the circumstances of the case justify, if he is satisfied that the order sought to be revised is erroneous in so far as it is prejudicial to the interests of the revenue.    (3) The Commissioner may make, or caus....

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....    (6) No order under sub-section (2) shall be made after the expiry of a period of two years from the end of the financial year in which the order sought to be revised was passed.    (7) In computing the period of limitation under sub-section (6), the following shall not be included, namely:—       (a) the time taken in giving an opportunity ....

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....ruction issued by the Board under section 129;      (d) the order has not been passed in accordance with any decision, prejudicial to the assessee, rendered by—          (i) the Appellate Tribunal, High Court or Supreme Court in the case of the assessee or any other person under this Code, the Income-tax Act, 1961, or the Wealt....