No revisional order in respect of unsecured loan if it was duly scrutinized during original assessment

INCOME TAX: Where Commissioner passed a revisional order under section 263 directing Assessing Officer to examine matter relating to unsecured loans obtained by assessee, in view of fact that in course of scrutiny assessment, Assessing Officer had already made detailed enquiries in respect of loan received by assessee, impugned revisional order deserved to be set aside

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