Revision u/s 263 - the ld.AO has not conducted an inquiry which was required after taking into...

Revision u/s 263 - the ld.AO has not conducted an inquiry which was required after taking into consideration the discrepancies in the accounts, and therefore the ld.Commissioner has rightly taken cognizance under section 263 and set aside the assessment for conducting fresh inquiry and for passing of fresh assessment order. - AT .....

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