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Incom Tax Act 263

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(Querist)
14 November 2008 Can Somebody Give some Information about I.T Act 263.
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CA. Dashrath Maheshwari

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CA. Dashrath Maheshwari (Expert)
14 November 2008 Do you mean section 263 of the IT Act !!
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JIGNESH

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JIGNESH (Querist)
14 November 2008 Yes 263 of It Act. PLEAES
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
14 November 2008 If the commissioner of income tax considers that an order passed by the assessing authority is prejudicial to the interest of the revenue, he may pass such orders including an order enhancing or modifying the assessment or cancel the assessment and direct for a fresh assessment.Before doing this the commissioner will give the assessee an opportunity of being heard and also he will make inquiry about the prejudicial nature of assessment.
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