The allegations raised by PCIT were linked to initial Show Cause Notice and it could not have been contended that PCIT did not provide sufficient opportunity of being heard. Further, during assessment, AO had verified costs and other expenses and AO had called relevant details alongwith supporting documentary evidences which were submitted by the assessee. AO passed Order holding that assessee did furnished some handmade bills, vouchers and even disallowed some expenses. Assessee had duly furnished ledger accounts of unsecured loans. Even in the assessment order, the AO has stated that books of accounts produced examined on test check basis. Thus, assessment order was passed after proper examination and verification and thus, Order u/s. 263 was set aside. (AY.2017-18)