The Tribunal held that the  AO had not examined the complete aspect of the case and had allowed the assessee’s claim without any inquiry. The order of the CIT stating that the AO did not make any proper inquiry while making the assessment and had accepted the explanation of the assessee, was to be upheld on the issue of enhanced depreciation claimed by the assessee at 100 per cent. on air pollution control equipment. Tribunal also held that  no specific query had been raised by the AO regarding the assessee’s claim to deduction of interest and he had simply relied on the details provided in the audited financial statements.  Revision  is held to be valid.(AY.2011-12)