https://www.taxtmi.com/manuals?id=6131 The term 'record' in section 263(1) is declared to include all records relating to any proceeding available at the time of examination by the Commissioner and is "deemed always to have included" such material; this clarification resolves judicial controversy and confirms the Commissioner's competence to revise assessing officer orders except on matters already decided in appeal. en-us Sat, 30 Nov 2024 13:03:00 +0530 Wed, 12 Feb 2025 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6131 The term 'record' in section 263(1) is declared to include all records relating to any proceeding available at the time of examination by the Commissioner and is "deemed always to have included" such material; this clarification resolves judicial controversy and confirms the Commissioner's competence to revise assessing officer orders except on matters already decided in appeal. Manuals Income Tax Sat, 30 Nov 2024 13:03:00 +0530 https://www.taxtmi.com/manuals?id=6131