Section 263: AO's Plausible View in Tax Case Should Not Be Overturned by Pr.CIT Despite Disagreement.

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....Revision u/s 263 - Merely just because the view taken by the AO was not found acceptable does not mean that the AO has failed to make requisite enquiries. Thus, the view taken by the AO was plausible view, which cannot be disturbed by the Ld. Pr.CIT.....