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CIT Uses Section 263 to Revise AO's Oversight on Cash Deposits, Trust Loans, and Related Party Advances.

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....Revision u/s 263 by CIT - AO has not verified the cash deposited by the partners and also loan taken from the Trust and cash embezzlement and interest free advances to related persons. All these things are not been examined by the AO. DR has rightly pointed out that ld. Pr. CIT has rightly exercised his revisionary powers u/s 263 of the Act - AT....

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