Revision Upheld: AO's Lax Scrutiny of Assessee's Capital Account Drawings u/s 263 Found Detrimental to Revenue.

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....Revision u/s 263 - Assessee has shown only an amount from the capital account towards drawings which he is trying to explain the source of investment - AO has completely lost his sight while accepting the explanation given by the assessee towards source of investment which not only made the assessment order erroneous but also is prejudicial to the interest of the Revenue - Revisin order sustained - AT....