No sec. 263 revision if assessment proceedings were concluded by AO after taking one of possible views : HC

INCOME TAX : Where Commissioner invoked revision jurisdiction and set aside order of Assessing Officer with directions to frame a fresh assessment order on ground that Assessing Officer failed to make a disallowance of interest under provisions of section 14A read with rule 8D in view of fact that view taken by Assessing Officer of not making disallowance of interest under section 14A on ground that same had been incurred for purpose of business,

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