Amendment status not verified — confirm the current text below against the official source.
"lOA 1:1) The Commi>sioner may call for and examine the record of any proceedin~ under the Act, and if he considers that any order passed therein by any officer ether than himself, is erroneous in so fa r as it is prejudicial to the interest of revenue, he may, after giving the as3essee an opportunity of being heard and alter making or causing to be made such enquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the a5sessment and direct· ing a .. fresh a~sessment. (2) In the case of any order other than an order to which sub-section ( l) applies, passed under this Act. by any officer other than himself, the Commia;ioner may of his own motion, and in the case of an order passed under section IO, also, subject to such rules as may be prescri- bed, on a petition by an assessee for revision, call for the record of any pro- ceeding under this Act in which any such order has been passed and may make such enquiry or cause such enquiry to be made~ and subject to the provision~ 106 of this Act, may pass such order thereon · not being an order prejudicial to the assessees, 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 recor- ded, considers such enquiry to b t> unnecessary. (3) In the case of a petition for revi~i on u·:cl .. r sub-section (2) by an assessee, the petitior. shall be made within ninety days fron:; the date on which the order in question was communicated to him or the date on which he otherwise comes to know of it, whichever is earlier: Provided that the Commissioner before whom the petition is filed may admit it after the expira- tion of the period of ninety days il he is satisfied that for reasons beyond the control of the petitioner or for any other s11fficient cause, it could not be filed within time. Esplanation :-An order by the Commissioner declining to interfere shall, for the purpose of this section, be deemed not to be an order prejudicial to the assessee." Amenament