66A. Powers of Inspecting Additional Commissioner to revise Deputy Commissioner's order:-

(1)   The Inspecting Additional Commissioner may call for and examine the record of any proceedings under this Ordinance, and if he considers that any order passed therein by the Deputy Commissioner 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 enquiry 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 the assessment and directing a fresh assessment to be made.

(1A) The provisions of sub-section (1) shall, in like manner, apply,-

(a)   where an appeal has been filed under sections 129, 134 and 137, or an appeal has been filed under section 136, against an order passed by the Deputy Commissioner; and

(b)   where an appeal referred to in clause (a) has been decided, in respect of any point or issue which was not the subject matter of such appeal.

(2)   No order under sub-section (1) shall be made after the expiry of four years from the date of the order sought to be revised.

Explanation:-For the purpose of this section, an order prejudicial to the interests of revenue shall include an order passed without lawful jurisdiction.