Revisional Powers of 1[Joint Commisioners]1

¹ Substituted by Act 5 of 2000 w.e.f. 1.4.2000.

(1) The 2[Joint Commissioner]2 may of his own motion call for and examine the records of any order passed or proceedings recorded under the provisions of this Act by the prescribed authority and against which no appeal has been preferred under section 8B, for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings in so far as it is prejudicial to the interests of revenue and pass such order with respect thereto as he thinks fit. 1[(2) x x x .]1

¹ Inserted by Act 7 of 1997 w.e.f. 1.4.1997 and omitted by Act 5 of 2000 w.e.f. 1.4.2000.

1[(3)]1 In relation to an order passed under this Act, the power under sub-

section (1) shall be exercisable only within a period of four years from the date on which the order was passed.

1. Re-numbered by Act 7 of 1997 w.e.f. 1.4.1997.

1[(4)]1 No order shall be passed under sub-section (1) enhancing any

assessment, unless an opportunity has given to the assessee to show cause against the proposed enhancement.

1. Re-numbered by Act 7 of 1997 w.e.f. 1.4.1997.

1[8-CC. Revision by the Additional Commissioner.- (1) The Additional Commissioner may on his own motion call for and examine the record of any order passed or proceeding recorded under this Act and if he considers that any order passed therein by any officer, who is not above the rank of a Joint Commissioner, is erroneous in so far as it is prejudicial to the interest of the revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the person concerned an opportunity of being heard and after making or

causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or canceling the assessment or directing a fresh assessment.

1. (2) The Additional Commissioner shall not exercise any power under sub- section (1), if.-
   • (a) the time for appeal against the order has not expired;
   • (b) the matter has been subject to an appeal under Section 8-E or a revision in the High Court; or
   • (c) more than four years have expired after the passing of the order sought to be revised. Provided that in the case of an order passed by the Appellate Authority under Section 8-E allowing the appeal preferred in full, the condition specified in clause (a) shall not apply.
2. (3) Notwithstanding anything contained in sub-section (2), the Additional Commissioner may pass an order under sub-section (1), on any point which has not been raised and decided in an appeal or revision referred to in clause (b) of subsection (2), before the expiry of a period of one year from the date of the order in such appeal or revision or before the expiry of a period of four years referred to in clause (c) of that sub-section, whichever is later.
3. (4) Every order passed in revision under sub-section (1) shall, subject to the provisions of Section 8-D be final.
4. (5) If the order passed or proceedings recorded by the Additional Commissioner, involves an issue on which the High Court has given its decision adverse to the revenue in some other proceedings and an appeal to the Supreme Court against such decision of the High Court is pending, the period spent between the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period referred to in clause (c) of sub-section (2).
5. (6) In computing the period of limitation for the purpose of sub-section (2), any period, during which any proceeding under this Section is stayed by an order or injunction of any court, shall be excluded.
6. (7) For the purposes of this Section, ‘record’ shall include all records relating to any proceedings under this Act available at the time of examination by the Additional Commissioner.]1

¹ Inserted by Act 15 of 2011 w.e.f. 1.4.2011.