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CIT's Revision u/s 263 Invalidated Due to Lack of Record Examination in Accommodation Entries Case.

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....Revision u/s 263 - providing accommodation entries - Section 263 requires the CIT to consider the order erroneous after examining the records of the proceedings. Here in this case no record of the assessee has been called and examined for holding the order erroneous - Revision is not valid - AT....

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