Income tax revisional jurisdiction: if AO investigated, PCIT must decide merits or record specific investigative failure, not remand.
Where the Assessing Officer has conducted enquiries and accepted the assessee's explanation, the revisional authority cannot remand the assessment on a generic claim of inadequate enquiry; it must either record an abject failure to investigate with specific findings or decide the issue on merits in the revisional order and demonstrate error and prejudice.