Held that  the Assessing Officer had passed assessment order without making any enquiry or verification in respect of correctness of disallowance under section 14A read with rule 8D as well as in respect of disallowance under section 43B in respect of outstanding GST, impugned assessment order was rightly termed by PCIT as erroneous and prejudicial to interest of revenue. As regards  registration and provision for warranty   the AO had made detailed enquiry and issues were decided in favour of assessee in earlier years,  revision is not justified.  (AY 2016-17, 2018-19)