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Revision of other orders.

Section 24 - Acts - TAX MANAGEMENT - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Section 24 - 24. (1) The Principal Commissioner or the Commissioner may, either suo motu or on an application made by the asses .....

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y pass an order, as he considers necessary, which is not 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 .....

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essee shall make the application for revision of any order 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 .....

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ry of one year but before expiry of two years from the 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 .....

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e order is revised suomotu by the Commissioner. (8) In 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; .....

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d not to be an order prejudicial to the assessee. Clause 24.-seeks to provide, inter alia, that the Principal Commissioner or the Commissioner may revise any order passed by a tax authority subordinate to it, other than an order to which clause 23 ap .....

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