https://www.taxtmi.com/highlights?id=14403 Revision u/s 263 by CIT – The explanation under section 263 of the Act defines 'records' as all records relating to any proceedings under the Act available at the time of examination by the Commissioner. The audit objections under no circumstances can be called as record empowering the Commissioner of Income Tax to exercise jurisdiction under section 263 of the Act - AT en-us Tue, 10 Sep 2013 10:24:20 +0530 Tue, 10 Sep 2013 10:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14403 Revision u/s 263 by CIT – The explanation under section 263 of the Act defines 'records' as all records relating to any proceedings under the Act available at the time of examination by the Commissioner. The audit objections under no circumstances can be called as record empowering the Commissioner of Income Tax to exercise jurisdiction under section 263 of the Act - AT Highlights Income Tax Tue, 10 Sep 2013 10:24:20 +0530 https://www.taxtmi.com/highlights?id=14403