Section 263 Revision: No Evidence Found Against Taxpayer in LTCG Case; Assessing Officer's Decision Upheld.

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....Revision u/s 263 - genuineness of LTCG - there is not even an iota of material quoted against the assessee to have been engaged in all the foregoing artificial price rigging. We are observing in view of all these facts that the Assessing Officer had rightly accepted the assessee's LTCG keeping in making the overwhelming evidence forming part of records. - AT....