Tribunal held that the AO has made enquiries on all the matters from notices issued under s. 142(1) and the assessee has filed submission on the questions in the notices issued by AO from time to time. AO has applied his mind irrespective of the fact that issues were not discussed in the assessment order.  The Principal CIT to hold bare minimum inquiry before passing the order which in the instant case has not happened. Revision order is quashed.  (AY. 2018-19)