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Revision u/s 263 - assessment order passed by the AO is neither erroneous nor prejudicial to the interest of the Revenue. First of all, the AO has considered the issue of exemption u/s. 11 of the Act, while completing assessment u/s. 143(3) of the Act, which is evident from the assessment proceedings, where, the AO has called for various details, and in reply, the assessee has submitted relevant details.- AT