Assessing Officer's Acceptance of Capital Gain Deemed Valid; CIT's Differing Opinion Not Overriding.

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....Revision u/s 263 - the action of the AO accepting the capital gain declared by the assessee as such cannot be faulted per se. The view of the AO on the issue is clearly a plausible view which in our view cannot be toppled and substituted by the opinion of the CIT in this regard - AT....