PCIT's Attempt to Override Assessing Officer's View u/s 263 Deemed Inconsistent with Legal Principles.
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....Revision u/s 263 - In the instant case the PCIT has tried to super impose his view in exercise of powers u/s. 263 of the Act over one of the possible view taken by Assessing Officer. This is not in accordance with the settled law. - AT....
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