Revision of other orders.

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....ision,-- (a) call for the record of any proceeding under this Act in which any such order has been passed; (b) make such inquiry or cause such inquiry to be made; and (c) subject to the provisions of this Act, pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit. (2) The Competent Authority shall not of his own motion revise any or....

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....missioner (Appeals) or to the Appellate Tribunal, but has not been made and the time within which such appeal may be made has not expired; (b) where the appeal lies to the Joint Commissioner (Appeals) or the Commissioner (Appeals) or to the Appellate Tribunal, the assessee has not waived his right of appeal; or (c) where the order has been made the subject of an appeal to the Joi....

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.... copy of the order or injunction vacating the stay is received by the jurisdictional Principal Commissioner or Commissioner. (9) If after the exclusion of the period provided in sub-section (8), the time limit for completion as provided in sub-section (7) is less than sixty days, such remaining period shall be extended to sixty days and such period of limitation shall be deemed to have been ext....