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Revision of orders prejudicial to revenue.

Section 23 - Acts - TAX MANAGEMENT - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Section 23 - 23. (1) The Principal Commissioner or the Commissioner may, for the purposes of revising any order passed in any p .....

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n order (hereinafter referred to as the revision order) 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 Co .....

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-section (2) may have the effect of enhancing or modifying 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 .....

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ght to be revised was passed. (7) Notwithstanding anything 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 dire .....

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the assessee to be reheard under section 7; or (b) any 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 t .....

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should have been made; or (b) the order has not been made 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 j .....

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at the time of examination by the Principal Commissioner 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 .....

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