Revision of other orders

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..... r or] Commissioner may, either of his own motion or on an application by the assessee for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit. (2) Th .....

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..... e expiry of that period. (4) The 10 [Principal 11 [ Chief Commissioner or Chief Commissioner or Principal ] Commissioner or] Commissioner shall not revise any order under this section in the following cases- ( a ) where an appeal against the order lies to the 1 [Deputy Commissioner (Appeals)] 2 [or to 12 [ the Joint Commissioner (Appeals) or the Commissioner (Appeals) ] ] or to t .....

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..... , made on or after the 1st day of October, 1998, an order shall be passed within one year from the end of the financial year in which such application is made by the assessee for revision. Explanation . - In computing the period of limitation for the purposes of this sub-section, the time taken in giving an opportunity to the assessee to be re-heard under the proviso to section 129 and any per .....

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..... an authority subordinate to the 10 [Principal 11 [ Chief Commissioner or Chief Commissioner or Principal ] Commissioner or] Commissioner. ----------------- Notes :- 1. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 2. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 3. Inserted by .....

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..... AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 dated 29-09-2020 w.e.f. 01-11-2020 12. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, the Commissioner (Appeals) - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementi .....

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