Held that the  AO has made elaborate and necessary enquiry for ascertaining as to whether the assessee has fulfilled the conditions mentioned in S. 80-IB as evident from the reading of the notices and replies thereto and allowed the claim for deduction only after satisfying himself that the assessee has fulfilled all the necessary conditions for claiming the deduction. Revision order was quashed. Order passed by the Principal CIT is quashed also on the ground that the proposal for initiation of proceedings under S.  263 was sent by the same AO.  AO cannot be given the right to review his own order in the garb of sending proposal under  section 263 of the Act. (AY.2013-14)