The ITAT observed that the AO had passed the assessment order after making necessary inquiries, in respect of which replies were duly filed by the Assessee from time to time furnishing the requisite information. Revision proceedings were initiated by the PCIT because he was of the opinion that sufficient inquiries were not conducted by the AO. The ITAT held that merely because the assessment order is not a detailed order that itself, does not mean that the AO had not made enquiries in this respect. Further, the Pr. CIT had not pointed out any error or discrepancy in the explanations and details furnished by the Assessee, neither did he examine such evidence or raise any counter questions to the Assessee on the relevant points and he also did not consider the submission of the Assessee furnished in reply to the show-cause notice. Therefore, the PCIT was not justified in setting aside the assessment order. Accordingly, the impugned order of PCIT was set aside. (AY. 2018-19)