Revision powers over orders prejudicial to revenue: Commissioner may revise or enhance assessments after hearing the taxpayer. Section 263 authorises the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner to call for and examine records and, if an Assessing Officer's or Transfer Pricing Officer's order is found erroneous and prejudicial to revenue, after hearing the assessee and such inquiry as necessary, to enhance or modify assessments, cancel and direct fresh assessments, or modify or direct fresh transfer pricing orders; scope includes subordinate officers' orders and matters not decided on appeal.