CIT Must Examine Records Before Declaring AO's Order Erroneous u/s 263 of Income Tax Act.

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....Revision u/s 263 - The use of the word `and’ between the two expressions amply demonstrates that the calling for and examining the record by the CIT should precede and his such examination should culminate in getting satisfied that the order passed by the AO is erroneous and prejudicial to the interest of the Revenue. - AT....