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CIT cannot impose opinion on Assessing Officer u/s 263; revision requires order to be erroneous and prejudicial.

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....Section 263 does not empower the CIT to thrust upon his view on the Assessing Officer. Revision u/s 263 is possible only if both the conditions i.e. the order passed by the Assessing Officer is erroneous and it is prejudicial to the interest of the Revenue, are satisfied. - AT....

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