CIT(A) Revises AO's Assessment u/s 263, Orders Re-evaluation Despite Prior Inquiries Not in Assessment Order.

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....Revision u/s 263 by CIT(A) - it appears from record, the AO during the assessment proceedings has made enquiries on all these issues, though, it may not have been referred to in the assessment order. As it appears, in the garb of proceedings u/s 263 of the Act, the ld CIT in fact is undertaking an assessment proceeding himself - AO to re-consider the issues - AT....