Section - 19 - Revision of order prejudicial to revenue
Revision of order prejudicial to revenue. 19. (1) The Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by the [Assessing] Officer is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment.[Explanation.—For the removal of doubts, it is hereby declared that, for the purposes of this sub-section,—(a) "record" shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner;(b) where any order referred to in this sub-section is the subject-matter of any appeal, the power of the Commissioner under this sub-section shall extend to all such matters as had not been considered and decided in such appeal.].... To read the full section download the app from Google Play store
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