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Nirav Modi (2017) 390 ITR 292 (Bom); Refex Industries Limited v. DCIT (ITA No. 972/Mds/2014) by ITAT 'C' Bench Chennai; Jeewanlal ... interference under section 263 of the Act, is not permissible." In Refex Industries Limited (supra), it is held that the Commissioner of Income

made on account of unexplained cash credit pertaining to the entity "Refex Aviation Pvt. Ltd.", the Ld. CIT(A) has recorded that ... instances--namely, namely, "Deomight Enterprises Pvt. Ltd." and "Refex as illustrative of a procedural lapse amounting Aviation