Section 263 of the Income Tax Act, 1961 — Revision — AO having  passed the order under section 143(3) after raising queries which were replied by the assessee along with documentary evidence,  the order passed by the CIT under section 263 relegating back the matter to the AO to examine the unsecured loans and creditors is unsustainable, more so as the CIT himself partially accepted the reply submitted  by the assessee as regards the investment in share Capital — Meerut Roller Flour Mills P. Ltd. vs. Commissioner of income tax [2019] 311 CTR (Allahabad) 336