Revision u/s 263 by PCIT - alleged that cash deposits being not satisfactorily explained and failure of...

Revision u/s 263 by PCIT - alleged that cash deposits being not satisfactorily explained and failure of AO to bring the same to tax - ignoring the factum of inquiry by the AO, the material on record and the conclusions arrived at, the proceeding initiated by the PCIT u/s 263 without application of mind, has rightly been held invalid by the ITAT .....

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