Held that the Principal CIT has  examined the assessment record and on his satisfaction invoked the jurisdiction under the Act. The contention raised by the Authorised Representative, whether it is unsigned copy of assessment order in ITBA portal and for non-service is immaterial for initiation of the proceedings under s. 263 as this Tribunal has found  signed assessment order dt. 27th Dec., 2019 while examining the assessment records. Revision  order is up held.  (AY. 2018-19)