CAF-2 · Chapter 15 · Question 8 of 15
The Commissioner Inland Revenue has the power to suo-moto revise an order passed by a subordinate officer under Section 122A. Which of the following is a strict condition for such a revision?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) B) The order shall not be prejudicial to the person to whom the order relates.
Explanation
The Commissioner may suo-moto call for the record and revise an order, but any such order shall not be prejudicial to the person to whom the order relates.
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