CIT cannot revise assessment for issues already examined by AO

CIT cannot revise assessment to make afresh examination of issues already examined by AO

Brief of the case:

ITAT Mumbai held that CIT cannot revise assessment for making afresh examination of  an  issue already examined by the AO who has taken one of the possible views because there has been no erroneous order which could  ordered to be revised.

Facts of case:

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