High Court Restores CIT's Order: Section 263 Jurisdiction Upheld Due to AO's Non-Application of Section 14A Provisions.

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....Jurisdiction u/s 263 by CIT(A) - AO has failed to take recourse to the provisions of Section 14A - The interference by the C.I.T. was based on facts and not any change of opinion, thus the order of the CIT is restored. - HC....