Section 263 Power Deemed Invalid for Alleged Bogus Purchases; Assessment Order Remitted Without Specific Directions Questioned.

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....Revision u/s 263 - Bogus purchases - it is not understood what more can be achieved by setting aside the assessment order and restoring the issue to him for making a fresh assessment without any specific direction - exercise of power u/s 263 in the facts of the instant case is not valid.....