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2018 (1) TMI 1354 - RAJASTHAN HIGH COURTRevision u/s 263 - adequacy of inquiries or verification done by the AO - Held that:- In our considered opinion, it is well settled legal proposition that while considering Section 263, twin conditions are to be fulfilled which in the present case has not been fulfilled. - Hence, we are in complete agreement with the view taken by the Tribunal. - Decided against the revenue.
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