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of <h1>Amendment to Section 263: Clarifies Assessing Officer's Orders Include Directions from Deputy Commissioner; Expands 'Record' Definition.</h1> Section 263 of the Income-tax Act has been amended by the Finance Act, 1988, effective June 1, 1988. The amendment clarifies that an order passed by the Assessing Officer includes orders made by the Assistant Commissioner or Income-tax Officer based on directions from the Deputy Commissioner under section 144A, and orders by the Deputy Commissioner acting as an Assessing Officer under directives from higher authorities. The term 'record' encompasses all documents related to any proceeding under the Act available at the time of the Commissioner's examination. The Commissioner's powers extend to issues not addressed in any appeal of the Assessing Officer's order.
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