Revision

Revision.-(1) The Commissioner may, suo-motu or on application, call for and examine the record and proceedings which are pending before, or have been disposed of by any assessing authority or the appellate authority under section 8 for the purpose of satisfying himself as to the legality or propriety, of such proceedings or of any order made therein and may pass such orders in relation thereto as he may think fit : Provided that no application under this section shall be entertained if it is not made within the period of 120 days from the date of order : Provided further that, before rejecting any application for revision of any such order, the Commissioner shall record reasons for such rejection.

1. (2) No order shall be passed under this section which is likely to affect any person adversely, unless such person has been given a reasonable opportunity of being heard by the Commissioner.
2. (3) Where a person could have appealed under section 8 and no appeal has been filed by him, no proceedings under this section shall be entertained upon the application of such person.