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Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 9Th June, 2025.
Section 263 of the Act the Assessing Officer records the various documents which were produced by the assessee 5 and also records that the details of documents were examined and the case was discussed and thereafter the Assessing Officer has recorded that the genuineness, identity and creditworthiness of the share subscribers were verified from the documents produced and the source