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. On appeal High Court held that the  order of Tribunal  being a  plausible one and not erroneous in law. Order of Tribunal is affirmed. SLP of Revenue is dismissed (AY. 2019-10)