CIT Revises Assessment Order u/s 263 Due to Assessee's Non-Appearance; Intentions Cannot Be Assumed.

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....Revision u/s 263 - Since, the assessee failed to appear before the CIT, the CIT cannot presume things which is in the minds of assessee, as such opined that CIT has rightly assumed his jurisdiction to revise the assessment order based on the information available on record - AT....