Jurisdiction u/s 263 can be excercised if AO fails to inquire in respect of payments liable to TDS

AO has not made any discussion regarding the subjects raised by the Ld. CIT u/s. 263 and the AO has mechanically accepted what the assessee wanted him to accept without any application of mind or enquiry. Further, no evidence had been placed that the claim made by assessee was objectively examined or considered by the AO either on record or in the assessment order.  Therefore, it was a fit case for the  Commissioner to exercise his revisional jurisdiction u/s 263 which he rightly exercised by cancelling the assessment order and directing the AO to pass a fresh order. IN THE INCOME TAX APPEL...