Pr. CIT's revision u/s 263 based on audit objection deemed unsustainable after thorough A.O. inquiry u/ss 143(3) & 147.

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....Revision u/s 263 - Pr. CIT has taken the action merely on the basis of the audit objection while the A.O. made the proper inquiries in depth at the time of framing the assessment under section 143(3) r.w.s 147 of the Act. Therefore the impugned order passed by the Ld. Pr. CIT is not maintainable - AT....