(1)The Competent Authority may, for any order, other than an order to which section 377 applies, passed by an authority subordinate to him, either of his own motion or on an application by the assessee for revision,––(a)call for the record of any proceeding under this Act in which any such order has been passed;(b)make such inquiry or cause such inquiry to be made; and(c)subject to the provisions of this Act, pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit.
