Pr.CIT's Attempt to Revise AO's SBI Interest Classification u/s 263 Rejected Due to Mere Opinion Difference.

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....Revision u/s 263 - as per CIT-A interest on SBI constitute other income which was not properly verified by the AO - The present revision is on difference of opinion which the Pr.CIT intends to substitute his opinion in place of decision taken by the AO and revision u/s 263 is not permitted on difference of opinion - AT....