Revision of other orders.
192. (1) The Commissioner may, suo motu or on an application made by the assessee, for the purposes of revising any order passed by an authority subordinate to him, other than an order to which section 191 applies, call for and examine all available records relating 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 pending before the Commissioner (Appeals);
(c) as has been considered and decided in any appeal; or
(d) as has been considered by, and passed in pursuance of the directions of, the Dispute Resolution Panel.
(4) The assessee shall make the application for revision of any order referred to in sub-section (1), within a period of one year from the date on which the order sought to be revised was communicated to him, or the date on which he otherwise came to know of it, whichever is earlier.
(5) Every application by an assessee for revision under this section shall be accompanied by such fees as may be prescribed.
(6) No order under sub-section (2) shall be made after the expiry of—
(a) a period of one year from the end of the financial year in which an application is made by the assessee under sub-section (4); or
(b) a period of one year from the date of the order sought to be revised, if the order is revised by the Commissioner suo motu.
