Assessing Officer's Error in Granting Section 11 Benefit Without Section 13 Compliance Leads to Revision u/s 263.

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....Revision u/s 263 - While allowing benefit of section 11 of the Act, the Assessing Officer is also required to examine whether the conditions prescribed under section 13 of the Act is fulfilled or not. But the Assessing Officer did not do this exercise and has computed the refund claimed by the assessee - order of AO is erroneous - revision upheld - AT....