Pr. CIT's Error: No Independent Enquiry in Declaring AO's Order u/s 143(3) as Erroneous and Prejudicial.

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....Revision u/s 263 - this is not a case of no enquiry or inadequate enquiry and also find that Pr. CIT had not carried out any independent enquiry at his end and thus grossly erred in observing that the order of the Ld. AO u/s 143(3) of the Act is erroneous and prejudicial to the interest of Revenue. - AT....