https://thetaxtalk.com/2024/02/revisionary-powers-u-s-263-cant-be-exercised-for-directing-fuller-inquiry-once-plausible-view-taken-by-ao-after-inquiry-mumbai-itat/
Revisionary Powers U/S 263 Can’t Be Exercised For Directing Fuller Inquiry Once Plausible View Taken By AO After Inquiry: Mumbai ITAT