Section 263 Revision: AO Failed to Examine Cash Deposits and Interest Disallowance Due to Lack of Taxpayer Details.

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....Revision u/s 263 - Issue of cash deposits as well as issue of interest disallowance has nowhere been examined by Ld. AO. Though a query was raised regarding cash deposit, prima facie, the requisite details were not furnished by the assessee. This being so, no view could be said to be have taken by Ld. AO on these two issues. - AT....