In the result, the appeal of the assessee is allowed
Bench: Sh. Laliet Kumar & Dr. M. L. Meena
313 ITR 65 (Guj) for the proposition that where the AO has taken a particular view on the basis of evidences produced before him, it is not open for the Commissioner, in the revisional proceedings under s.263 of the Act, to take a different view on the same material. The AO in the instant case has specifically examined