On appeal by the Revenue the Court held that the Tribunal has  set aside order of Principal Commissioner on ground that direction requiring Assessing Officer to undertake a fresh exercise of assessment was not preceded by any enquiry. Tribunal held  that this was not a case of inadequacy of enquiry but a case of absence of enquiry. Order of Tribunal  being a  plausible one and not erroneous in law. Order of Tribunal is affirmed.(AY. 2019-10)