(1)The Commissioner may, either on his own motion or on application made by an assessee in this behalf, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him, and may make such inquiry or cause such inquiry to be made, and, subject to the provisions of this Act, pass such order there on not being an order prejudicial to the assessee, as the Commissioner thinks fit:Provided that the Commissioner shall not revise any order under this sob-section in any case-(a)where an appeal against the order lies to the Deputy Commissioner (Appeals) or to the Commissioner (Appeals) or to the Appellate Tribunal and the time within which such appeal can be made has not expired or, in the case of an appeal to the Commissioner (Appeals) or to the Appellate Tribunal, the assessee has not waived his right of appeal;(b)where the order is pending in appeal before the Deputy Commissioner (Appeals) or has been the subject of an appeal to the Commissioner (Appeals) or to the Appellate Tribunal;(c)where the application is made by the assessee for such revision unless-(i)the application is accompanied by a fee of rupees twenty-five; and(ii)the application is made within one year from the date of the order sought to be revised or within such further period as the Commissioner may think fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within that period; and(d)where the order is sought to be revised by the Commissioner on his own motion, if such order is made more than one year previously.Explanation.-For the purposes of this sub-section,-(a)the Deputy Commissioner (Appeals) shall be deemed to be an authority subordinate to the Commissioner, and(b)an order by the Commissioner declining to interfere shall be deemed not be an order prejudicial to the assessee.
