Revision of orders by the Commissioner

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..... and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such order thereon as he thinks fit. (2) No order which is prejudicial to the assessee shall be passed under this section unless the assessee has been given an opportu nity of being heard. (3) No order under this section shall be passed by the Commis sioner, if an appeal against the noti .....

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..... is stayed by an order or injunction of any court shall be excluded. (7) Notwithstanding anything contained in sub-section (6), an order in revision under that sub-section may be passed at any time in consequence of or to give effect to any finding or direction contained in an order of the Appellate Tribunal, [ the National Tax Tribunal, ] the High Court or the Supreme Court.] - - statute, statu .....

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