Revision u/s 263 Dismissed: AO's Sufficient Inquiry on Liability Cessation u/s 41(1) Affirmed.

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....Revision u/s 263 - Section 41(1) - Cessation or remission of liability - trade creditors transferred to capital accounts of the partners of the firm - AO has made reasonable and sufficient enquiries during the course of assessment proceedings - revision order set aside.....