https://www.taxtmi.com/article/detailed?id=1322 Revision under section 263 requires the Commissioner personally to call for and examine records, form a considered view that the assessing officer's order is erroneous and prejudicial to revenue, give the assessee an opportunity of being heard, make or cause inquiries as necessary, and himself pass the revision order; proposals or audit objections from assessing officers cannot substitute for these statutory duties, and failure to perform them may invalidate revision proceedings. en-us Thu, 16 Jun 2011 14:46:59 +0530 Fri, 17 Jun 2011 03:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1322 Revision under section 263 requires the Commissioner personally to call for and examine records, form a considered view that the assessing officer's order is erroneous and prejudicial to revenue, give the assessee an opportunity of being heard, make or cause inquiries as necessary, and himself pass the revision order; proposals or audit objections from assessing officers cannot substitute for these statutory duties, and failure to perform them may invalidate revision proceedings. Articles Income Tax Thu, 16 Jun 2011 14:46:59 +0530 https://www.taxtmi.com/article/detailed?id=1322