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Revision of orders prejudicial to revenue.

Section 23 - Acts - TAX MANAGEMENT - Other Direct Tax / Income Tax - Section 23 - 23. (1) The Principal Commissioner or the Commissioner may, for the purposes of revising any order passed in any proceeding under this Act before any tax authority subo .....

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) as the circumstances of the case justify, if he is satisfied that the order sought to be revised is erroneous in so far as it is prejudicial to the interests of the revenue. (3) The Principal Commissioner or the Commissioner may make, or cause to b .....

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ying the assessment but shall not be an order cancelling the assessment and directing a fresh assessment. (5) The power of the Principal Commissioner or the Commissioner under sub-section (2) for revising an order shall extend to such matters as have .....

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hing in sub-section (6), an order in revision under this section may be passed at any time in respect 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, .....

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period during which any proceeding under this section is stayed by an order or injunction of any court. (9) Without prejudice to the generality of the foregoing provisions, an order passed by a tax authority shall be deemed to be erroneous in so far .....

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ade in accordance with any order, direction or instruction issued by the Board; or (c) the order has not been passed in accordance with any decision, prejudicial to the assessee, rendered by the jurisdictional High Court or the Supreme Court in the c .....

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ner or the Commissioner. Clause 23.-relates to revision of orders prejudicial to revenue and seeks to, inter alia, provide that the Principal Commissioner or the Commissioner may revise any order passed by any tax authority subordinate to him, after .....

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