Revision of order prejudicial to revenue

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..... the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such enquiry 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 the assessment and directing a fresh assessment. [Explanation .—For the removal of doubts .....

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..... 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 National Tax Tribunal ] the High Court or the Supreme Court. Explanation .—In computing the period of limitation for the purposes of sub-section (2), [the time taken in giving an opportunity to the assessee to be reheard under the proviso to .....

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