Section 27 in The Assam Agricultural Income-Tax Act, 1939
27. Revision by Commissioner.
(1)The Commissioner may call for and examine the records of any proceedings under this Act, if he considers that any order passed therein by any authority appointed under Section 18 other than himself is erroneous in so far as it is prejudicial to the interest of revenue, and he may after giving the assessee on opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such order thereon as the circumstance of the case justify, including an order enhancing or modifying the assessment or modifying the assessment and directing a fresh assessment.(2)In the case of any order than an order to which sub-section (1) applies, passed under this Act by any authority appointed under Section 18 other than himself the Commissioner may of his own motion, and in the case of an order passed under Section 24, subject to such rules as may be prescribed, on a petition by an assessee for revision, call for the records of any proceedings under this Act in which any such order has been passed and make such enquiry to be made, and subject to the provisions of this Act, may pass such other thereon, not being an order prejudicial to the assessee, as he thinks fit:Provided that the Commissioner may dispense with the enquiry required to be made under this sub-section, if he, for reasons to be recorded in writing, considers such enquiry to be unnecessary.(3)In the case of a petition for revision under sub-section (2) by an assessee, the petition must be made within ninety days from the date on which the order in question was communicated to him or the date on which he otherwise comes to known of it, whichever is earlier :Provided that the Commissioner may admit the petition after the expiration of the period of ninety days, if he is satisfied that for reasons beyond the control of the petitioner or any other sufficient cause, it could not be filed within the time.Explanation. - An order by the Commissioner of Taxes declining to interfere shall for the purpose of this section, be deemed to be an order prejudicial to the assessee.(4)The Commissioner shall not revise any order under this section in the following cases :(a)on petition under sub-section (2) where an appeal against the order lies under Section 36 and the assessee has not waived his right of such appeal, or(b)where the order is pending on appeal under Section 26.Provisions relating to appeals. - Notwithstanding anything contained in any law, as from the date of commencement of the provisions of this Act, all appeals pending on the date on which this Act comes into force shall stand transferred to the Deputy Commissioner or Taxes (Appeals) as may be directed in writing by the Commissioner of Taxes and shall be disposed of by the said authorities as if the appeals were preferred before them under Section 24.
