Revision U/s 263 justified if AO not carried out enquiry as specifically directed by ITAT

This is an appeal filed by the department against the order dated 26-03-2014 passed by the Commissioner of Income Tax, Delhi-XI, New Delhi, under section 263 of the Income Tax Act, 1961, relating to A.Y. 2007- 08. 2. Brief facts culminating to the proceedings under section 263 are that in this case original assessment order was passed under section 144 of the Income Tax Act dated 18-12-2009 contained at pages 13 & 14 of the PB. As against the returned income of Rs. 1,11,998, the assessment was completed at a total income of Rs. 14,11,848 after making addition of Rs. 12,99,850 under section...