CIT Must Document Reasons for Section 263 Revision; ITAT Cannot Modify or Enhance AO's Order.

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Full Text of the Document

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....Revision u/s 263 - It is no doubt the duty of the CIT to record why revision is warranted; however, the ITAT’s jurisdiction is not to rewrite the AO’s order and improve upon it, in a manner of speaking - Decided in favor of revenue.....