Section 17:
Revision of orders by Chief Commissioner or Commissioner.
17. Revision of orders by 1[Chief Commissioner or Commissioner].-- (1) The 1[Chief
Commissioner or Commissioner] may, either of his own motion or on an application by the assessee for
revision, call for the record of any proceeding under this Act which has been taken by an 2[Assessing
Officer] 3* * * subordinate to him and may make such inquiry or cause such inquiry to be made and
subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the
assessee, as he thinks fit.
(2) The 1[Chief Commissioner or Commissioner] shall not of his own motion revise any order under
this section if the order has been made more than one year previously.
(3) In the case of an application for revision under this section by the assessee, the application shall be
made within one year from the date on which the order in question was communicated to him or the date
on which he otherwise came to know of it, whichever is earlier:
Provided that the 1[Chief Commissioner or Commissioner] may, if he is satisfied that the assessee
was prevented by sufficient cause from making the application within that period, admit an application
made after the expiry of that period.
(4) The 1[Chief Commissioner or Commissioner] shall not revise any order under this section in the
following cases--
4[(a) where an appeal against the order lies to the Commissioner (Appeals) but has not been made
and the time within which such appeal may be made has not expired, or the assessee has not waived
his right of appeal; or
(b) where the order has been made the subject of an appeal to the Commissioner (Appeals).]
(5) Every application by an assessee for revision under this section shall be accompanied by a fee of
twenty-five rupees.
Explanation 1.-- An order by the 1[Chief Commissioner or Commissioner] declining to interfere
shall, for the purposes of this section, be deemed not to be an order prejudicial to the assessee.
5* * * * *
Notes:
1. Subs. by Act 4 of 1988, s. 187, for "Commissioner" (w.e.f 1-4-1988).
2. Subs. by s. 187, ibid., for "Income-tax Officer" (w.e.f. 1-4-1988).
3. The words "or Appellate Assistant Commissioner" omitted by Act 29 of 1977, s. 39 and the Fifth Sch. (w.e.f. 10-7-1978).
4. Subs. by s. 39 and the Fifth Sch., ibid., for clauses (a), (b) and (c) (w.e.f. 10-7-1978).
5. Explanation 2 omitted by s. 39 and the Fifth Sch. (w.e.f. 10-7-1978).