Amendment status not verified — confirm the current text below against the official source.
( 1 ) Any order passed under this Act may be reviewed by the Commissioner, on his own motion, at any time within twelve months from the date of service of order. ( 2 ) After noticing any error in such order, in so far as it is prejudicial to the interest of revenue, the Commissioner may serve on the applicant a notice and pass an order to the best of his judgement, where necessary within the time limit prescribed in sub-section ( 1 ). ( 3 ) No order adversely affecting the applicant shall be passed without giving him a reasonable opportunity of being heard.