(1)The Commissioner may, either of his own motion or on an application by the assessee for revision, call for the record of any proceeding under this Act which has been taken by an [Assessing Officer] [ Substituted and Inserted by Act 49 of 1991, Section 109 (w.e.f. 1-10-1991).] 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, not being an order prejudicial to the assessee, as he thinks fit.
