Revisional Authority's decision u/s 263 overturned; issues were already addressed in assessment. Pr. CIT needs more than differing opinions.

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....Revision u/s 263 - The findings of ld Revisional Authority cannot be sustained as the enquiry in to the relevant issues is duly reflected in the assessment proceedings and only because the ld Pr. CIT being a higher authority and more wiser in experience considered that enquiry in some other aspects would have resulted in different opinion, does not give jurisdiction to exercise revisional power u/s 263. - AT....