Section 263 Invoked: Assessing Officer's Lack of Scrutiny on Valuation Report Leads to Revision by Pr. CIT.

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....Revision u/s 263 - AO merely accepted the valuation report dated 15-10-2012 of the valuer submitted by the assessee without going into all these aspects - Pr. CIT has rightly invoked the provisions of section 263 - AT....