Amendment status not verified — confirm the current text below against the official source.
Revision and Review (1) Subject to any rules which may be made in this behalf, the Government or any other authority specified in this behalf by it by a general or special order and within such time as may be prescribed in such general or special order may, of its own motion, call for and examine the record of any order passed (including an order passed in appeal) under this Act or the rules made thereunder by any officer or person subordinate to it and pass such order thereon as it thinks just and proper: PROVIDED that, no notice shall be served on the assessee under this sub-section after the expiry of three years from the date of the communication of the order sought to be revised and no order in revision shall be made by it hereunder after expiry of five years from such date. (2) No order shall be passed under this section which adversely affects any person, unless such person has been given reasonable opportunity of being heard. (3) No proceeding for revision shall be commenced until after— (i) the expiry of the period of limitation for an appeal or second appeal, as the case may be, or (ii) the disposal of the appeal, where such appeal or the second appeal has been preferred. (4) An application for revision shall be dealt with in the same manner as if it were an appeal under this Act. (5) The Government may, at any time, either on its own motion or otherwise, review any order passed under this Act, when new material which could not be made available at the time of passing the order under review and which has the effect of changing the nature of the case, has come or has been brought, to its notice. (6) Before any order is passed under sub-section (5) which is likely to affect any person adversely, such person shall be given a reasonable opportunity of being heard.