https://www.taxtmi.com/highlights?id=39653 Revision u/s 263 - Special audit can be called for only with the prior approval of the concerned authority. It is certainly not an option or a choice which an assessee can exercise or insist upon. The Commissioner of Income Tax therefore gave undue importance to the assessee requesting for such special audit - We wonder what would the CIT have done had the assessee not made such request - HC en-us Wed, 30 May 2018 12:45:02 +0530 Wed, 30 May 2018 12:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39653 Revision u/s 263 - Special audit can be called for only with the prior approval of the concerned authority. It is certainly not an option or a choice which an assessee can exercise or insist upon. The Commissioner of Income Tax therefore gave undue importance to the assessee requesting for such special audit - We wonder what would the CIT have done had the assessee not made such request - HC Highlights Income Tax Wed, 30 May 2018 12:45:02 +0530 https://www.taxtmi.com/highlights?id=39653