Revision u/s 263 by CIT - difference arising in the revised...

Revision u/s 263 by CIT - difference arising in the revised return - taking a view should be backed by reasons and that reasons should be demonstrated in the order itself with evidences brought on record and independent enquiry conducted. In this case, the AO has only done the work of extraction of submissions of the Ld. AR and nothing else and therefore, in fact the AO has not formed any view. - we uphold the order passed u/s.263 - AT