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Section 263 mandates PCIT to conduct an enquiry to assess if the Assessing Officer's order harms Revenue interests.

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....Revision u/s 263 - The words “as he deems necessary”, in our view, do not mean that the Ld. PCIT was left with a choice either to make or not to make an enquiry. As per the relevant provisions of section 263, it was incumbent upon the Ld. PCIT to make or cause to make an enquiry. So far as the words “as he deems necessary” are concerned, the said words suggest that the enquiries which are necessary to form a view as to whether the order of the AO is erroneous and prejudicial to the interest of Revenue or not?....

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Section 263 mandates PCIT to conduct an enquiry to assess if the Assessing Officer's order harms Revenue interests.