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Section 263 Revision: Ensuring Assessment Order is Thorough and Not Generic to Protect Revenue Interests.

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Full Text of the Document

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....Revision u/s 263 - Erroneous and prejudicial to the interest of revenue or not - It is true that the AO is not required to pass a very detailed order but his order must show that he has dealt with various aspects of the matter and should not be a general order - AT....