Revision of other orders.

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..... 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) aga .....

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..... l 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. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com .....

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