CIT can't revise assessment u/s 263 if AO conducted due inquiries and taxpayer provided necessary submissions.

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....Revision u/s 263 by CIT - if from the assessment records, it is evident that the AO has made due enquiries in response to which assessee has filed its submissions, then even if the assessment order does not discuss all aspects in detail with regards to claim of the assessee, it cannot be held that the order is erroneous and prejudicial to the interests of the Revenue. - AT....