Assessing Officer completed assessment of assessee under section 143(3). Commissioner revised the order and  directed Assessing Officer to make necessary investigation in respect of understatement in closing sock, secured loan and commission and pass order in accordance with law.  Tribunal held that   the  Assessing Officer after perusal of documents, stock register, etc. completed assessment and Commissioner while exercising power under section 263 had not recorded a specific finding that it was a case of no enquiry by Assessing Officer. Accordingly, allowed appeal of assessee. High Court affirmed the order of the Tribunal.   (AY. 2009-10)