Income Tax Commissioner's Revision u/s 263 Quashed Due to Lack of Evidence Against Assessing Officer's Decision.

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....Revision u/s 263 by CIT - different interpretation of a decision of court relating to assessee - CIT has not brought on record any cogent & conclusive material which would prove or show that the course followed by the AO was unsustainable in law - AO followed one of the course permissible in law - revision order quashed....