CIT's Section 263 Revision Challenged: AO's Inquiry on Cash Deposits from Banana Sales Deemed Sufficient Despite CIT Disagreement.

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....Revision u/s 263 - unexplained cash deposits - AO has taken a possible view that the deposits/credits in the bank account was on account of sale of banana and has applied the profit rate of 8.06% - when there is some inquiry and the ld.CIT does not agree with the extent of inquiry conducted by the AO as sufficient, he cannot invoke the jurisdiction u/s 263....