1[(1) The Commissioner may, call for and examine the
record of the proceedings of any order made by the
assessing authority, or, the appellate authority for the
purpose of satisfying himself as to the legality or propriety of
such order and pass such order not prejudicial to the
interests of revenue.]
2[(2) [xxx]]
(3) The powers of revision shall be exercised within such period not exceeding four years from the date on which the order was served on the assessee.
(4) No order which adversely affects any assessee shall be passed under this section, unless such assessee has been given a reasonable opportunity of being heard.
3[(5) [xxx]]
2[(2) [xxx]]
(3) The powers of revision shall be exercised within such period not exceeding four years from the date on which the order was served on the assessee.
(4) No order which adversely affects any assessee shall be passed under this section, unless such assessee has been given a reasonable opportunity of being heard.
3[(5) [xxx]]
1. Substituted by Act No.16 of 2008.
2. Sub-section (2) omitted by Act No.16 of 2008.
3. Sub-section (5) omitted by Act No.16 of 2008.