TMI BlogPowers of Commissioner to revise orders of subordinate authoritiesX X X X Extracts X X X X X X X X Extracts X X X X ..... ny 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 acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [ 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 rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring 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. Inser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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