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Pr.CIT's Section 263 Review of Partner's Capital Introduction Overruled; AO's Acceptance Upheld; Revision Quashed.

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....Revision u/s 263 - acceptance of capital introduction from the partner on the evidence placed on record by the AO is a possible view - exercised of power by Pr.CIT to examine the source of source of partner which is not permissible in the eyes of law - Revision quashed....