The Assessment was reopened the AO was satisfied with the explanation given by the assess regarding various issues raised by him and  passed the order. The PCIT passed the revisional order  on the ground that the AO  has not carried out proper verification. On appeal the Tribunal held that  AO having called for the details from the assessee and duly framed the reassessment after coming to the conclusion that there was no justification for making any addition as regar the issues raised in reassessment, Principal CIT was not justified in invoking his revision jurisdiction under s. 263 and directing the AO to carry out further enquiry as regards certain issues which were not subject-matter of the reasons recorded for reopening of assessment. (AY.  2012-13)