66. Suo moto revision and revision by Commissioner upon application.
(1)Subject to such rules as may be made and for reasons to be recorded in writing, the Commissioner may on his own motion, revise any assessment made or order passed by a person appointed under sub-section (1) of section 25 to assist him.(2)Subject to such rules as may be prescribed and for reasons to be recorded in writing, the Commissioner may, upon application revise any order passed by a person appointed under sub-section (1) of section 25 to assist him.
