Assessing Officer's Order u/ss 143(3)/153A Upheld; CIT's Section 263 Order Found Unsustainable in Law.

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....Revision u/s 263 - When the assessment order passed by the Assessing Officer u/s. 143(3)/153A is not erroneous, the findings of the Ld.CIT(Central) in his order passed u/s. 263 has no relevance and such order of the Ld.CIT is not sustainable in law. - AT....