Section 263 Revision Set Aside: AO's Investigation on Unaccounted Purchases Deemed Proper, Cash Deposits Not Attributable to Assessee.

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....Revision u/s 263 - unaccounted purchases - The narration of facts clearly demonstrates that neither the AO failed to make proper investigation nor did he reach any wrong conclusion in holding that the amount of cash deposits by the assessee in his bank account did not pertain to him. - Revision order set aside - AT....