Text of ITO Section 122B

122B. Revision by the Chief Commissioner

(1) The Chief Commissioner may, either of his own motion or on an application made by the taxpayer for revision, call for the record of any proceedings relating to issuance of an exemption or lower rate certificate with regard to collection or deduction of tax at source under this Ordinance, in which an order has been passed by any authority subordinate to him.

(2) Where, after making such inquiry as is necessary, the Chief Commissioner considers that the order requires revision, the Chief Commissioner may, after providing a reasonable opportunity of being heard to the taxpayer, make such order as he may deem fit in the circumstances of the case.