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CIT Revises Assessment u/s 263 Due to AO's Non-Speaking Order; Inadequate Inquiry on Refund Interest Issue.

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....Revision u/s 263 by CIT - in the light of non-speaking assessment order touching only interest on refund issues, there was nothing on record that, to showcase the due inquiries into the other issues were made by the Ld. AO and after due application of mind the assessment was culminated. Indeed, the order of assessment is cryptic - revision order sustained - AT....