ITAT Sets Aside Pr. CIT's Order u/s 263 for Lack of Enquiry, Invalidating Revision of AO's Decision.

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....Revision u/s 263 - No enquiry was undertaken by CIT - Order of the Pr. CIT only contains the conclusion arrived that the order of the AO is erroneous but gives no indication that the Pr. CIT undertook any enquiry before arriving at such conclusion which indeed the jurisdictional requirement u/s 263 - revision correctly set aside by ITAT....