Revisionary proceedings u/s 263 justified if no proper inquiry by AO

AU Small Finance Bank Ltd Vs PCIT (ITAT Jaipur) ITAT Jaipur held that invocation of revisionary proceedings u/s 263 of the Income Tax Act justified in absence of proper inquiry by AO which renders the assessment order erroneous as well as prejudicial to the interest of revenue. Facts- PCIT on examination of the details/ record available before her observed that the assessment order passed on 19-03-2021 u/s 143(3) r.w.s. 143(3A) and 143(3B) of the assessee for the assessment year 2018-19 appears to be erroneous insofar as it is prejudicial to the interest of the Revenues and she proposed to mod...