Gift-Tax Act, 1958

^45aPowers of Commissioner to revise orders of subordinate authorities.

24. (1) The Commissioner may, either on his own motion or on application made by an assessee in this behalf, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him, and may make such inquiry, or cause such inquiry to be made, and, subject to the provisions of this Act, pass such order thereon, not being an order prejudicial to the assessee, as the Commissioner thinks fit :

Provided that the Commissioner shall not revise any order under this sub-section in any case-

(a)	-	where an appeal against the order lies to the 46[Deputy Commissioner (Appeals)] 47[or to the Commissioner (Appeals)] or to the Appellate Tribunal and the time within which such appeal can be made has not expired or, in the case of an appeal 47[to the Commissioner (Appeals) or] to the Appellate Tribunal, the assessee has not waived his right of appeal;
(b)	-	where the order is pending in appeal before the 48[Deputy Commissioner (Appeals)] or has been the subject of an appeal 49[to the Commissioner (Appeals) or] to the Appellate Tribunal;
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