Section 263 Revision Challenged: Evidence Accepted as Authentic, Order Not Erroneous or Prejudicial to Revenue Interests.

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....Revision u/s 263 - there was no allegation by the Ld. revenue authorities that the evidences produced were fictitious or invented, thus accepted the authenticity of the same. Such an order cannot be called erroneous and prejudicial to interests of revenue only because the A.O. made the assessment without discussing such details therein.....