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Commissioner Cannot Reopen Inquiry on Claims Already Examined by Assessing Officer u/s 263 of Income Tax Act.

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....Power of CIT u/s 263 - Commissioner in exercise of the revisional powers cannot initiate fresh inquiry about the same claim on the ground that one of the aspects of such a claim was not considered by the AO.....

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Commissioner Cannot Reopen Inquiry on Claims Already Examined by Assessing Officer u/s 263 of Income Tax Act.