24Revision of other orders

(1) The Principal Commissioner or the Commissioner may, either suo-motu or on an application made by the assessee, for the purposes of revising any order passed by an authority subordinate to him, other than an order to which section 23 applies, call for and examine all available records relating thereto.

(2) The Principal Commissioner or the Commissioner may pass an order, as he considers necessary, which is not prejudicial to the assessee.

(3) The power of the Principal Commissioner or the Commissioner under sub-section (2) to revise an order shall not extend to such order—

(a) against which an appeal has not been filed but the time for filing an appeal before the Commissioner (Appeals) has not expired;

(b) against which an appeal is pending before the Commissioner (Appeals); or

(c) which has been considered and decided in any appeal.

(4) The assessee shall make the application for revision of any order referred to in sub-section (1), within a period of one year from the date on which the order sought to be revised was communicated to him, or the date on which he otherwise came to know of it, whichever is earlier.

(5) The Principal Commissioner or the Commissioner may, if he is satisfied that the assessee was prevented by sufficient cause from making the application within the period of one year, admit an application made after the expiry of one year but before expiry of two years from the date referred to in sub-section (4).

(6) Every application by an assessee for revision under this section shall be accompanied by such fees as may be prescribed.

(7) No order under sub-section (2) shall be made after the expiry of—

(a) a period of one year from the end of the financial year in which an application is made by the assessee under sub-section (4); or

(b) a period of one year from the date of the order sought to be revised, if the order is revised suo-motu by the Commissioner.

(8) In computing the period of limitation under sub-section (7), the following shall not be included, namely:—

(a) the time taken in giving an opportunity to the assessee to be reheard under section 7; or

(b) any period during which any proceeding under this section is stayed by an order or injunction of any court.

(9) An order by the Principal Commissioner or the Commissioner declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to the assessee.