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Tax1979106 sections6 chapters

Chapter VII PROCEEDINGS

Statutory text

(1) Subject to the provisions of section 78 and to any rules which may be made in this behalf,—
- (a) the Commissioner may on his own motion call for and examine the record of any order passed in any order passed in appeal under this Act or the rules made thereunder by any officer or person subordinate to him and pass such order thereon as he thinks just and proper after making such enquiry as he deems fit: Provided that, no notice shall be served by the Commissioner under this clause after the expiry of three years from the date of the communication of the order sought to be revised, and no order in revision

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