Revision of Closing Stock Valuation u/s 263: AO's Order Valid Without Detailed Documentation for Each Issue.

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....Revision u/s 263 - Valuation of closing stock - Just because, the AO does not write detailed assessment order in respect of each of the issues and each of the view he has taken and the examination he had taken, it cannot be said that the order passed by the AO is without enquiry. - AT....