Held that the Assessing Officer has raised queries during the course of assessment proceedings regarding the claim of long-term capital gains arising on the sale of shares as well as purchase of two immovable properties by the assessee which were properly replied by the assessee and also carried out checking and verification of the relevant documents submitted by the assessee before accepting the return, it cannot be said that the assessment was made by the AO without conducting any inquiry and verification and the case is one of no inquiry so as to warrant invocation of provision under s. 263.  The PCIT has failed to establish the erroneous character of the assessment order, and that too in such a manner that it is prejudicial to the interest of the Revenue. The  order is set aside. (AY. 2015-16)