2016 (11) TMI 1498

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..... -
Income Tax
Revision u/s 263 - genuineness of the gift proved - Held that:- No reason to entertain this Special Leave Petition which is, accordingly, dismissed. HC order confirmed [2016 (6) TM .....

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..... e where a view has been taken by the Assessing Officer on enquiry. Even if this view, in the opinion of the CIT is not correct, it would not permit him to exercise power under Section 263 of the Act - .....

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