Pr.CIT's Revision u/s 263 Overruled; AO's LTCG Decision Stands Due to Lack of Error Evidence.

Revision u/s 263 - AO made detailed inquiries regarding claim of LTCG before accepting the same - it was incumbent upon Pr.CIT to make inquiry so as to reach the conclusion that the order of the AO was erroneous and prejudicial to the interest of the revenue - invocation of revision u/s 263 was wrong .....

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