(1)The Commissioner may, either of his own motion or on application by the assessee for revision, call for the record of a proceeding under this Act which has been taken by the [Assessing Officer] [Substituted by Act 26 of 1988, section 72, for 'Income-tax Officer' (w.e.f. 1-4-1988).] 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 as he thinks fit.
