Assessing Officer allowed the business expenditure t after getting the replies from the Assessee. PCIT  cancelled assessment order and directed Assessing Officer to pass fresh assessment order. Assessing Officer passed fresh assessment order and disallowed expenditure claimed under section 37(1) and also disallowed deduction claimed under section 57. On appeal against the Revision order, the Tribunal held that  perusal of original assessment order would clearly show it not be a case of complete absense of enquiry and Assessing Officer had sent notice under section 142(1) along with a detailed questionnaire comprising 38 questions to which replies were submitted by assessee and Assessing Officer duly applied mind to same before passing assessment order.  Since  the order of revision  did not record reasons of arriving at conclusion that assessment order is  not  erroneous and prejudicial to interest of revenue. Order of CIT is set aside. High Court affirmed the order of the Tribunal.  (AY. 2016-17)