Assessment Order Error: AO Failed to Investigate Deposits, Verify Section 80P(2) Deduction, & Ensure Audit Report Submission.

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....Revision u/s 263 - AO made no enquiry for details of deposits neither anyalysed identity, genuineness and creditworthiness nor examined eligibility for deduction u/s. 80P(2) - neither audited account by an accountant or under co-operative audit was filed, even TAR u/s 44AB not filed - without making any enquiry into these issues, the AO accepted the assessee’s claim - the assessment order is erroneous which also resulted in loss to the revenue - revision valid....