2015 (9) TMI 395

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..... equirements for satisfaction of taking action under Section 263 of the Act is absent, then recourse cannot be made to Section 263 of the Act - The Commissioner cannot invoke his revisional power to correct each and every type of mistakes committed by the Assessing Officer – Decided against Revenue. Interpretation of section 13(1)(d) of the Act – Held that:- It is only the income from such inves .....

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