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High Court Rules CIT Can Review Entire Assessment Process u/s 263, Not Just Methodology Used by Assessing Officer.
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....Revision u/s 263 - Merely because the assessing officer has made additions in a particular manner would not mean that the CIT would be confined to scrutiny of the methodology adopted by the assessing officer and to proceed either to confirm or to delete the additions, if such methodology is not found entirely satisfactory - HC....