S. 263 : Commissioner-Revision of orders prejudicial to revenue-
Cash credits-Share capital and share premium-Record-shall include and shall be deemed always to have been included all records relating to any proceedings under this Act available at the time of examination by the Ld. Pr. CIT or Commissioner-Order of Tribunal quashing the revision order is affirmed by High Court.[[S. 68, 153A, 260A]