CIT's Revision u/s 263 Deemed Unjustified in MAT Computation as Audits Show No Discrepancies in Accounts.

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....Revision u/s 263 - MAT computation u/s 115JB - there was no justification for the CIT to use his revisionary powers in the case under consideration. It is to be remembered that the accounts of the assessee were audited by the C&AG and by a special auditor. They had not found any defect in the accounts prepared by it - AT....