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Revision of other orders.

Section 24 - Acts - TAX MANAGEMENT - Other Direct Tax / Income Tax - Section 24 - 24. (1) The Principal Commissioner or the Commissioner may, either suo motu or on an application made by the assessee, for the purposes of revising any order passed by .....

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ot prejudicial to the assessee. (3) The power of the Principal Commissioner or the Commissioner under sub-section (2) to revise an order shall not extend to such order- (a) against which an appeal has not been filed but the time for filing an appeal .....

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rder referred to in sub-section (1), within a period of one year from the date on which the order sought to be revised was communicated to him, or the date on which he otherwise came to know of it, whichever is earlier. (5) The Principal Commissioner .....

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date referred to in sub-section (4). (6) Every application by an assessee for revision under this section shall be accompanied by such fees as may be prescribed. (7) No order under sub-section (2) shall be made after the expiry of- (a) a period of o .....

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computing the period of limitation under sub-section (7), the following shall not be included, namely:- (a) the time taken in giving an opportunity to the assessee to be reheard under section 7; or (b) any period during which any proceeding under th .....

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