ক্রটিপূর্ণ আদেশ সংশোধনের ক্ষেত্রে পরিদর্শী অতিরিক্ত কর কমিশনারের ক্ষমতা

(1) The Inspecting Additional Commissioner of Taxes may call for and examine the record of any proceeding under this Act if he considers that any order passed therein by the Deputy Commissioner of Taxes is erroneous in so far as it is prejudicial to the interests of the revenue, and may, after giving the assessee an opportunity of being heard, and after making or causing to be made, such inquiry as he thinks necessary, pass such order thereon as in his view the circumstances of the case would justify, including an order enhancing or modifying the assessment or cancelling the assessment and directing a fresh assessment to be made.

(2) Where the power of the Deputy Commissioner of Taxes is exercised by a higher Income tax authority under the provision of section 12, the proceedings mentioned in sub-section (1) shall be taken by the Commissioner.

(3) No order under sub-section (1) shall be issued to amend any order after the expiry of 4 (four) years from the date of its issue.

(4) Nothing in section 212 shall, as the case may be, preclude the taking of any proceedings under this section.

(5) Any order under this section shall be deemed to have been complied with if the Inspecting Additional Commissioner of Taxes is of the opinion that. -

(a)   the division of income is wrong in the order;

(b)   in making the order, any provision of this Act has been misinterpreted;

(c)   the order has been issued without any verification in spite of the requirement of verification;

(d)   an order granting the exemption has been issued without any inquiry into the exemption claimed;

(e)   any order, direction or direction issued by the Board under section 10 has not been complied with or followed; or

(f)    it is clear from the record that the order was defective.