Commissioner Can't Use Section 263 If No Revenue Loss, Even When Section 45(2) Applies, and Capital Gains Are Accepted.

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....Revision u/s 263 - when there will be no Revenue loss even if provisions of section 45(2) is applied then in such a situation the Commissioner is not allowed to exercise its power u/s 263 of the Act merely because the AO has accepted the capital gains declared by the assessee.....