Order of AO not become erroneous merely because PCIT feels that further inquiry should have been made

M/s Amira Enterprises Ltd. Vs. The Pr. C.I.T. (ITAT Delhi)

The assessee had filed various replies to the ld. PCIT in response to notice u/s of the Act 263 of the Act stating that all the issues raised by the PCIT have been examined by the AO during the course of assessment. The PCIT has ignored the replies of the assessee. He merely states that the reply has been filed by the assessee but he nowhere discusses the contentions raised by the assessee and why he does not agree with the contentions of the assessee.

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