A search was carried out under section 132 upon assessee and a notice was served under section 153A.  In response to  notice  the assessee filed the return.  Assessing Officer passed assessment under section 153A read with section 143(3) of the Act. PCIT revised the order on the ground that  the Assessing Officer did not conduct proper enquiry before allowing deduction claimed by assessee under section 80-IB of the Act.  Held that as Tribunal had quashed assessment order dated 13-12-2017, order passed by Commissioner also quashed.  (AY. 2010-11)