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Revision u/s 263 - Since the assessee failed to appear before the CIT the CIT cannot presume things which is in the minds of assessee as such opined that CIT has rightly assumed his jurisdiction to revise the assessment order based on the information available on record - Tri

Income Tax - Revision u/s 263 - Since, the assessee failed to appear before the CIT, the CIT cannot presume things which is in the minds of assessee, as such opined that CIT has rightly assumed his ju .....

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