Dismissing the appeal of the assessee the Court held that ; the assessment was completed in a “casual and routine” manner, and hence, it was a case of “no inquiry” and the order passed by the Assessing Officer was erroneous as well as prejudicial to the interests of the Revenue. The additional material adduced before the Tribunal was nothing but those collected during the course of proceedings pertaining only to the agent and his statements during the course of adjudication thereof. It was in this backdrop, that the Tribunal found the inquiry conducted by the Assessing Officer not to be in accordance with law and the view taken by the Officer not to be a plausible one, holding that since it was a case of “no inquiry”, the Commissioner rightly remitted the case to the Assessing Officer, for carrying out assessment in accordance with law. Thus in the given facts and circumstances, the Tribunal correctly affirmed the order passed by the Commissioner. ( AY. 2010-11)