PCIT's Section 263 revision attempt fails; assessing officer's limited scrutiny found diligent, not erroneous or harmful to revenue.

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....Revision u/s 263 by CIT - Assessment was framed by the assessing officer for a limited scrutiny - Once the AO had scrupulously discharged the duty assigned to him, it cannot be said by PCIT that the order passed by the assessing officer was erroneous and prejudicial to the interests of the revenue. - AT....