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TMI BlogRevisionX X X X Extracts X X X X X X X X Extracts X X X X ..... or upon information received by him, call for the record of such order and examine whether - (a) any turnover of sales has not been brought to tax or has been brought to tax at lower rate, or has been incorrectly classified, or any claim is incorrectly granted or that the liability to tax is understated, or (b) in any case, the order is erroneous, in so far as it is pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary in section 34, where in respect of any order or part of the said order passed by the subordinate officer, an order has been passed by any authority hearing the objection or any appellate authority including the Tribunal or such order is pending for decision in objection or in appeal, or an objection or an appeal is filed, then, whether or not the issues involved in the examination have been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der, other than the order which is the subject matter of the order of the Tribunal, call for the record, conduct an examination as aforesaid, record his findings, call for the said books of account and other evidence and pass an order as provided for under this section as if the issue was not so decided against the revenue, but shall stay the recovery of the dues including the interest or penalty, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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