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Jurisdiction Section 263 Revision Due to Assessing Officer's Error in Documenting Reasons for Conclusion.

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....Jurisdiction u/s 263 - Revision - there was an error in the order of the assessing officer inasmuch as that the assessing officer has not recorded his reasons for reaching a conclusion - that a speaking order must speak for itself and a reference to show cause notice is uncalled for - AT....

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Jurisdiction Section 263 Revision Due to Assessing Officer's Error in Documenting Reasons for Conclusion.