TMI BlogRevision of other orders.X X X X Extracts X X X X X X X X Extracts X X X X ..... him, other than an order to which section 23 applies, call for and examine all available records relating thereto. (2) The Principal Commissioner or the Commissioner may 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) shall be made after the expiry of- (a) a period of one year from the end of the financial year in which an application is made by the assessee under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority subordinate to it, other than an order to which clause 23 applies, after examining all available records. However, such order shall not be prejudicial to the assessee. The said clause further provides that the power of the Principal Commissioner or the Commissioner shall not extend to such orders as specified therein. The said clause also provides that the assessee shall make an a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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