Section 263 of the Income Tax Act, 1961 — Revision — There is no bar for the Principal CIT to invoke section 263 to examine the final assessment order passed by the AO pursuant to the DRP decision. assessee has a remedy before the Principal CIT of there is any shortcoming in respect of ingredients stated in section 263.  Writ petition was not therefore maintainable — Devas Multimedia P Ltd. vs. Principal Commissioner of income tax [2019] 311 CTR (Karnataka) 313