Appeal is dismissed in above terms
Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote
50B which could have been prima facie applicable to the case which was in the nature of a slump sale. Therefore, invoking of Section 263 is justified and the contention of the assessee is without merit. 6. Thus the Assessing Officer has failed to verify the facts of the case, the details of which are mentioned in the show cause