Revision of other orders.

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..... ng thereto. (2) The Commissioner may pass an order, as he considers necessary, which is not prejudicial to the assessee. (3) The power of the Commissioner under sub-section (2) for revising an order shall not extend to such order— (a) against which an appeal has not been filed but the time for filing an appeal before the Commissioner (Appeals) has not expired; (b) against which an appeal is pendin .....

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