Revision u/s 263 by CIT - wrong claim of deduction u/s. 80JJA - the AO has not brought out anything...

Revision u/s 263 by CIT - wrong claim of deduction u/s. 80JJA - the AO has not brought out anything explicitly and not recorded any finding with regard to the deduction claimed u/s.80JJAA and also there is nothing mentioned in the order that he has verified the eligibility and the correctness of the claim of deduction u/s. 80JJA. - Revision order sustained - AT .....

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