Tribunal held that the assessee had submitted all the necessary documents and explanations which was accepted by the ld. AO after due application of mind and verification.  AO worked as an adjudicator as well as an investigator and therefore the order under section 143(3) was not erroneous. Tribunal also observed that the ld. PCIT’s contentions were merely based on suspicion and conjecture. As a result, the impugned proceeding was quashed. (AY. 2014-15)