Section 27(2) in The Assam Agricultural Income-Tax Act, 1939
(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.
