https://www.taxtmi.com/acts?id=4118 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 01 Sep 2025 17:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4118 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. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4118