Pr.CIT's decision to reopen assessment u/s 263 for unexplained cash credit deemed unjustified due to unclear grounds.

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....Revision u/s 263 - chargeability of unexplained cash credit - the Pr.CIT himself is not sure as to whether the addition can be made u/s.68 or u/s.41(1). - the Pr. C.I.T. was not justified in setting aside the assessment order to the A.O. for passing fresh assessment order after making further inquiries/verifying the matters afresh....