Revision of other orders.
82264. (1) In the case of any order 83 other than an order to
which section 263 applies passed by an authority
subordinate to him, the Commissioner may, either of his own motion or on an
application by the assessee for revision, call for the record of any proceeding
under this Act in which any such order has been passed and may make such
inquiry or cause such inquiry to be made and, subject to the provisions of this
Act, may pass such order thereon, not being an order prejudicial to the
assessee, as he thinks fit.
(2) The Commissioner shall
not of his own motion revise any order under this section if the order has been
made more than one year previously.
(3) In the case of an
application for revision under this section by the assessee, the application
must be made within one year from the date on which the order in question was
communicated to him or the date on which he otherwise came to know of it,
whichever is earlier :
Provided that the
Commissioner may, if he is satisfied that the assessee was prevented by
sufficient cause 84 from making the
application within that period, admit an application made after the expiry of
that period.
(4) The Commissioner shall
not revise any order under this section in the following cases—
(a) where an appeal against the order lies to the 85[Deputy Commissioner
(Appeals)] 86[or to the
Commissioner (Appeals)] or to the Appellate Tribunal but has not been made and
the time within which such appeal may be made has not expired, or, in the case
of an appeal 87[to the Commissioner
(Appeals) or] to the Appellate Tribunal, the assessee has not waived his right
of appeal; or
(b) where the order is pending on an appeal before
the 88[Deputy Commissioner
(Appeals)]; or
(c) where the order 89 has been made the subject
of an appeal 87[to the Commissioner
(Appeals) or] to the Appellate Tribunal.
(5) Every application by an
assessee for revision under this section shall be accompanied by a fee of 90[five hundred] rupees.
91[(6) On every
application by an assessee for revision under this sub-section, made on or
after the 1st day of October, 1998, an order shall be passed within one year
from the end of the financial year in which such application is made by the
assessee for revision.
Explanation.—In computing the
period of limitation for the purposes of this sub-section, the time taken in
giving an opportunity to the assessee to be re-heard under the proviso to section 129 and any period during which any
proceeding under this section is stayed by an order or injunction of any court
shall be excluded.
(7) Notwithstanding
anything contained in sub-section (6), an order in revision under sub-section
(6) may be passed at any time in consequence of or to give effect to any
finding or direction contained in an order of the Appellate Tribunal, 92[National Tax Tribunal,]
the High Court or the Supreme Court.]
Explanation
1.—An order by the Commissioner declining to interfere shall, for the
purposes of this section, be deemed not to be an order prejudicial to the
assessee.
Explanation
2.—For the purposes of this section, the 93[Deputy Commissioner
(Appeals)] shall be deemed to be an authority subordinate to the Commissioner.