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Section 263 Revision Addresses Unexplained Cash Deposits in Taxpayer's Account; Calls for Further Verification by Assessing Officer.

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....Revision u/s 263 - source of cash deposits in his bank account/s - The withdrawal of petty amounts, despite abundant cash-in-hand, only points out to the cash flow statement being not correct or complete, requiring further verification. There is no finding by the AO on this. - Revision upheld.....

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