Minor Document Discrepancies Insufficient for Revising Assessment u/s 263; Proper Inquiry Conducted by Assessing Officer.

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....Revision u/s 263 - the assessee had produced list of hundreds of farmers, producers to whom such payments were made and documents concerning their lands were also produced. Merely because there were some minor discrepancies in some of them would not be sufficient to conclude that the Assessing Officer did not make a proper inquiry - HC....