263 income tax act

is the order passed by AO in favour of assess or not..when pcit wants to revise such order
Replies (2)
int of revenue
The Principal Commissioner or Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by the Assessing Officer is erroneous in so far as it is prejudicial to the interests of the revenue, he may do so..

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