No revisional proceedings just on basis that AO failed to property examined TDS certificates with business receipts

INCOME TAX: Where assessee had established before revenue that all receipts certified in TDS certificates were fully reconciled with receipts reported in assessee's books of account and no factual infirmity or falsity was shown by revenue in these documents and explanations of assessee, impugned invocation of revision under section 263 merely observing that issue was not properly examined by Assessing Officer was unjustified

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