Section 263 Revision Invalid if AO's Order is Brief or Inquiry Insufficient; Not Automatically Erroneous for Revenue.

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....Revision u/s 263 - Merely because AO passed a cryptic order or might have made inadequate enquiry would not be a ground to set aside the assessment order – The order passed by the AO thus cannot be termed as erroneous in so far as it is prejudicial to the interest of the revenue. - AT....