TMI BlogRevisional powers of CommissionerX X X X Extracts X X X X X X X X Extracts X X X X ..... eding under this Act, and if he considers that any decision or order passed under this Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of the revenue, he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concerned an opportunity of being heard and after making such further in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of three years referred to in clause (b) of that sub-section, whichever is later. (4) Every order passed in revision under sub-section (1) shall, subject to the provisions of sections 83, 87 or 88, be final. (5) If the decision or order passed under this Act by an officer subordinate to the Commissioner involves an issue on which the Appellate Tribunal or the High Court has given i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this section, record shall include all records relating to any proceedings under this Act available at the time of examination by the Commissioner. (8) For the purposes of this section, decision shall include intimation given by any officer subordinate to the Commissioner. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management ..... X X X X Extracts X X X X X X X X Extracts X X X X
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