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AO's Order Lacks Enquiry: Section 263 Invoked, No Valid View Without Addressing Pr. CIT's Concerns in Show Cause Notice.

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....Revision u/s 263 - When the order of the AO suffers from a complete lack of enquiry, then the above said principle has no application due to the obvious reason that the AO has not taken a view by conducting a proper enquiry and further the acceptance of claim by the AO without conducting an enquiry would not be regarded as a possible view on the issue. When the AO has not even taken up many of the issues raised by the Pr. CIT in the show cause notice, then the case of the assessee does not fall in the category of taking a possible view by the AO - AT....

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AO's Order Lacks Enquiry: Section 263 Invoked, No Valid View Without Addressing Pr. CIT's Concerns in Show Cause Notice.