Section 263 Revision Quashed: AO's Inquiries Deemed Adequate Despite Technical Error in Accessing Balance Sheets.

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....Revision u/s 263 - lack of verification and application of mind by AO - AO could not download the unit-wise balance sheets due to technical error - A mere observation that no proper details have been obtained, cannot be sufficient to come to a conclusion that the AO did not make proper and adequate inquiries which he ought to have made in the given facts and circumstances of this case. - Revision order quashed - AT....