CIT Must Prove AO's Error for Section 263 Revision on Unsecured Loans; Mere Re-verification Insufficient.

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....Revision u/s 263 - re-verification of unsecured loans and creditors - unless the CIT brings on record to show that the order of the AO is erroneous, as the same was passed without application of mind or the AO had made an incorrect assessment of fact or incorrect application of law, order passed u/s 263 relegating back the matter to the AO is unsustainable....