No. sec. 263 revision without any finding that as to how order passed by AO was erroneous

INCOME TAX : Where Assessing Officer examined issue regarding substantial increase in capital investment reflected by assessee in balance sheet in scrutiny assessment and passed assessment order, in absence of any finding by Pr. Commissioner as to how assessment order was erroneous, Tribunal rightly set aside revisional order passed by Pr. Commissioner on said issue

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