The Gift-Tax Act, 1958

24. Power of Commissioner to revise orders of subordinate authorities.

1. The Commissioner may, either on his own motion or on application made by an assessee in this behalf, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him, and may make such inquiry or cause such inquiry to be made, and, subject to the provisions of this Act, pass such order thereon not being an order prejudicial to the assessee, as the Commissioner thinks fit:

Provided that the Commissioner shall not revise any order under this sub-section in any case-

1. where an appeal against the order lies to the AppellateAssistant Commissioner 2[or to the commissioner (Appeals)] or to the Appellate Tribunal and the time within which such appeal can be made has not expired or, 2in the case of an appeal to the Commissioner (Appeals) or to the Appellate
   Tribunal] the assessee has not waived his right of appeal;1 Subs. by Act 53 of 1962, s. 18, for " sub-sections (5), (7) and(8) of section 5A of the Income-tax Act " (w.e.f. 1-4-1963).2 Ins. & Subs. by Act 29 of 1977, s. 39 & Sch. V. (w.e.f. 10-7-1978).888.
2. where the order is pending in appeal before the Appellate Assistant Commissioner or has been the subject of an appeal 2[to the Commissioner (Appeals) or] to theAppellate Tribunal;
3. where the application is made by the assessee for such revision unless-

1. the application is accompanied by a fee of rupees twenty-five ; and
2. the application is made within one year from the date of the order sought to be revised or within such further period as the Commissioner may think fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within that period; and

4. where the order is sought to be revised by theCommissioner on his own motion, if such order is made more than one year previously.

Explanation.-For the purposes of this sub-section,-

1. the Appellate Assistant Commissioner shall be deemed to be an authority subordinate to the Commissioner, and
2. an order by the Commissioner declining to interfere shall be deemed not to be an order prejudicial to the assessee.

2. Without prejudice to the provisions contained in sub-section(1) the Commissioner may call for and examine the record of any proceeding under this Act, and, if he considers that any order passed therein by a Gift-tax Officer is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the assessee 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 cancelling it and directing a fresh assessment.
3. No order shall be made under sub-section (2) after the expiry of two years from the date of the order sought to be revised.1[Explanation.-In computing the period of limitation for purposes of this sub-section, the time taken in giving an opportunity to the assesses to be re-heard under the proviso to section 38 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.]1 Added by Act 53 of 1962, s. 19 (w.e.f. 1-4-1963).
   2 Ins. by Act 29 of 1977, s. 39 & Sch. V (w.e.f. 10.7.1978)888A

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