Section 263 Revision Deemed Improper: Unaccounted Receipts in Notebooks Can't Be Added to Two Assessment Years.

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....Revision u/s 263 - Assessment u/s 153A - addition of unaccounted receipts found in 15 red colored notebooks - The initiation of 263 proceedings based on the invalidation of manual return filed by the assessee u/s. 153C is not proper, considering the fact that same income cannot be added in two Assessment Years. - AT....