Commissioner's Revision Order Quashed Despite Identifying Shortcomings in Assessment; Deemed Tax Neutral and Unchanged.

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....Revision u/s 263 - income originally determined by the Assessing Officer at Nil remained the same even after giving effect to the order passed in revision - he shortcomings noticed by the ld. CIT in assessment order, which in his opinion made the order erroneous, are tax neutral - order of revision quashed.....