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PCIT wrongly used section 263; AO didn't err by not addressing unrelated issues during reassessment. Unwarranted action.

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....Revision u/s 263 - No error in the action of AO in not travelling to other issues for making addition once no addition was made on the issue for which assessment was reopened. The PCIT clearly erred in invoking revisional jurisdiction on an issue, which the Assessing Officer could not have examined in reassessment proceedings. - AT....

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