Expenditure-tax Act : Revision of orders by the Commissioner. Indian Bare Acts :

Expenditure-tax Act,1987

Act No : 35

Section : Revision of orders by the Commissioner.

21. Revision of orders by the Commissioner. (1) The Commissioner may, either of his own motion or on application by the assessee for revision, call for the record of a proceeding under this Act which has been taken by the 1*[Assessing Officer] subordinate to him and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such order thereon as he thinks fit. (2) No order which is prejudicial to the assessee shall be passed under this section unless the assessee has been given an opportunity of being heard. --------------------------------------------------------------------- 1. Subs. by Act 26 of 1988, s. 72 (w.e.f. 1-4-1988). 2. Subs. by Act 32 of 1994, s. 59 (w.e.f. 1-6-1994). 327 (3) No order under this section shall be passed by the Commissioner, if an appeal against the notice of demand issued by the Income-tax Officer under section 20 is pending before the Commissioner (Appeals). (4) No order under this section shall be passed after the expiry of two years from the end of the financial year in which the order sought to be reviewed has been passed.