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CIT's powers u/s 263 limited; can't revise A.O.'s decision if based on a reasonable interpretation.

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....Revision - Jurisdiction of CIT u/s 263 - the argument of lack of enquiry or inadequate enquiry cannot be employed where the A.O. has taken one of the possible views, showing his application of mind on the issue - AT....

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CIT's powers u/s 263 limited; can't revise A.O.'s decision if based on a reasonable interpretation.