/**
 * Implements hook_js_alter().
 */
function THEMENAME_js_alter(&$javascript) {
  $javascript['misc/jquery.js']['data'] = '//ajax.googleapis.com/ajax/libs/jquery/1.8.3/jquery.min.js';
  $javascript['misc/jquery.js']['version'] = '1.8.3';
  $javascript['misc/jquery.js']['type'] = 'external';
  $javascript['misc/jquery.js']['preprocess'] = FALSE;
}

/**
 * Implements hook_js_alter().
 */
function THEMENAME_js_alter(&$javascript) {
  $javascript['misc/jquery.js']['data'] = path_to_theme() . '/js/jquery-1.8.3.min.js';
}

Drupal 7