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Pr.CIT can't revise assessment u/s 263 if AO's thorough inquiry finds no discrepancies in profit and expenses.

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....Revision u/s 263 - Once AO has carried out detailed inquiry and verification of the documents and was satisfied with the net profit shown by the eligible unit as well as the nature of expenses incurred by eligible and non eligible units and examined the entire details, then without there being any discrepancy or defect found by the Ld. Pr.CIT, he cannot simply set aside the assessment for passing a fresh assessment order. - no revision permissible....

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Pr.CIT can't revise assessment u/s 263 if AO's thorough inquiry finds no discrepancies in profit and expenses.