Court Rules Against Pr. CIT's Attempt to Revise Assessment u/s 263 After AO Drops Section 147 Proceedings.

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....Revision u/s 263 - AO drop the proceedings u/s 147 satisfying that no escapement earlier alleged - when for the AO it was no more open for him to travel to other unconnected and unrelated issues then Pr. CIT could not achieve it by resorting to proceedings u/s 263 - SCN issued for revision is legally unsustainable....