Home Acts & Rules Wealth-tax Act Wealth Tax Act, 1957 Chapters List Chapter VI APPEALS, REVISIONS AND REFERENCES This
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Section 25 - Powers of Commissioner to revise orders of subordinate authorities - Wealth Tax Act, 1957Extract Powers of Commissioner to revise orders of subordinate authorities. 25. (1) The Commissioner may, either of his own motion or on application made by an assessee in this behalf, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him, and may make such inquiry, or cause such enquiry to be made, and, subject to the provisions of this Act, pass such order thereon, not being an order prejudicial to the assessee, as the Commissioner thinks fit: Provided that the Commissioner shall not revise any order under this sub-section in any case- (a) where an appeal against the order lies to the 1 [Deputy Commissioner (Appeals)] 2 [or to the Commissioner (Appeals)] or to the Appellate Tribunal, the time within which such appeal can be made has not expired or in the case of an appeal 3 [to the Commissioner (Appeals)] or to the Appellate Tribunal the assessee has not waived his right of appeal; (b) where the order is the subject of an appeal before the 4 [Deputy Commissioner (Appeals)] 5 [or the Commissioner (Appeals)] or the Appellate Tribunal ; (c) where the application is made by the assessee for such revision, unless- (i) the application is accompanied by a fee of twenty-five rupees; and (ii) the application is made within one year from the date of the order sought to be revised or within such further period as the Commissioner may think fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within that period; and (d) where the order is sought to be revised by the Commissioner of his own motion, if such order is made more than one year previously. Explanation .-For the purposes of this sub-section,- (a) the 6 [Deputy Commissioner (Appeals)] shall be deemed to be an authority subordinate to the Commissioner; and (b) an order by the Commissioner declining to interfere shall be deemed not to be an order prejudicial to the assessee . (2) Without prejudice to the provisions contained in sub-section (1), the Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by an 7 [Assessing Officer] is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the assessee an opportunity of being heard, and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling it and directing a fresh assessment. 8 [ Explanation .-For the removal of doubts, it is hereby declared that, for the purposes of this sub-section,- (a) an order passed 9 [on or before or after the 1st day of June, 1988] by the Assessing Officer shall include an order made by the 10 [Joint] Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on or assigned to him under orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorised by the Board in this behalf under section 120 of the Income-tax Act read with section 8 of this Act ; (b) record , 11 [shall include and shall be deemed always to have included] all records relating to any proceeding under this Act available at the time of examination by the Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal 12 [filed on or before or after the first day of June, 1988], the powers of the Commissioner under this sub-section shall extend 13 [and shall be deemed always to have extended] to such matters as had not been considered and decided in such appeal.] 14 [(3) No order shall be made under sub-section (2) after the expiry of two years 15 [from the end of the financial year in which the order sought to be revised was passed.] Explanation .-In computing the period of limitation for the purposes of sub-section (3), the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 39 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.] 16 [(3A) On every application made by an assessee for revision under sub-section (1), an order shall be passed by the Commissioner within one year from the end of 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 39 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.] 17 [(4) Notwithstanding anything contained in sub-section (3) or sub-section (3A), an order in revision under sub-section (1) or sub-section (2) 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, 18 [*** ] the High Court or the Supreme Court.] ------------------------------ Notes:- 1. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- Appellate Assistant Commissioner 2. Inserted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 3. Inserted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 4. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988., before it was read as:- Appellate Assistant Commissioner 5. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 6. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- Appellate Assistant Commissioner 7. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- Wealth-tax Officer 8. Substituted vide Finance Act, 1988, w.e.f. 1-6-1988. Before substitution, the Explanation, as inserted by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984 and later on amended by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988, stood as under: Explanation : For the removal of doubts, it is hereby declared that, for the purpose of this sub-section, an order passed by an Assessing Officer shall include an order passed by a Deputy Commissioner in exercise of the powers or in performance of the functions of an Assessing Officer conferred on, or assigned to, him under clause ( a ) of sub-section (1) of section 8A or under sub-section (1) of section 8AA. 9. Inserted by the Finance Act, 1989, w.r.e.f. 1-6-1988. 10. Substituted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Before it was read as:- Deputy 11. Substituted vide Finance Act, 1989, w.r.e.f. 1-6-1988. Before it was read as:- includes 12. Inserted vide Finance Act, 1989, w.r.e.f. 1-6-1988. 13. Inserted vide Finance Act, 1989, w.r.e.f. 1-6-1988. 14. Inserted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 15. Substituted vide Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984. Before it was read as:- from the date of the order sought to be revised 16. Inserted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 17. Substituted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Before substitution, sub-section (4) read as under: (4) Notwithstanding anything contained in sub-section (3), an order in revision under sub-section (2) may be passed at any time in the case of an order which has been passed in consequence of, or to give effect to, any finding or direction contained in an order of the Appellate Tribunal, the High Court or the Supreme Court. 18. Originally, proposed to be inserted by the National Tax Tribunal Act, 2005 from the date to be notified, but since withdrawn.
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