Section - 25 - Powers of Commissioner to revise orders of subordinate authorities
Powers of Commissioner to revise orders of subordinate authorities.25. (1) The Commissioner may, either of 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 enquiry 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)
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where an appeal against the order lies to the 57[Deputy Commissioner (Appeals)] 58[or to the Commissioner (Appeals)] or to the Appellate Tribunal, the time within which such appeal can be made has not expired or in the case of an appeal 59[to the Commissioner (Appeals)] or to the Appellate Tribunal the assessee has not waived his right of appeal ;
(b)
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where the order is the subject of an appeal before the 60[Deputy Commissioner (Appeals)] 58[or the Commissioner (Appeals)] or the Appellate Tribunal ;
(c)
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