Revision of orders prejudicial to revenue.

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..... 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 cause to be made, such inquiry as he considers nece .....

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..... 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 to the assessee to be reheard under section 133; or (b) any period during which any proceeding under this section is stayed by an order, or injunction, of any court. (8) Without prejudice to the generality of the foregoing provisions .....

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..... his Code; or (ii) a court under any other law; or (e) the order has been made following the order of a jurisdictional High Court but a special leave petition has been granted by the Supreme Court against the said decision of the High Court subsequent to the passing of the order. (9) An order passed by an income-tax authority shall not be considered to be erroneous in so far as it is prejudicial to .....

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