S. 263 : Commissioner-Revision of orders prejudicial to revenue-Business expenditure-Payment in cash in excess of prescribed limit-No dispute as to genuineness of transaction-Assessee taking loan from family members and making payment to sellers of land in cash-Disallowance not attracted to cash transaction for support to family members in immediate business needs-AO did not initiate penalty proceedings after due consideration-Order not prejudicial to revenue-Revision not justified. [S. 40A(3), 44AD, 269SS, 271D]