Held, that since there was lack of enquiry on the part of the Assessing Officer, the Assessing Officer was directed to re-examine the entire issues dealt with by the Principal Commissioner in accordance with law after giving adequate opportunity of being heard to the assessee without being influenced by the observations of the Principal Commissioner on the merits in his order. However, the Assessing Officer should not allow the deduction under rule 7A(2) in excess of the claim made in the original assessment order. (AY. 2015-16)