No Sec. 263 revision just because AO didn’t mention reasons for allowing assessee’s claim

INCOME TAX : Where during original assessment, assessee had clearly explained loss on account of sale of shares claimed by it and Assessing Officer allowed said loss only after considering explanation of assessee, mere non-mentioning of reasons for allowing said claim of assessee by Assessing Officer would not make assessment order erroneous so as to invoke revision jurisdiction under section 263

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