1. Mechanical and Arbitrary Invocation of Section 263 Without Independent or Minimal Enquiry by the Ld. PCIT The Ld. PCIT has not undertaken any independent enquiry or verification, but has merely proceeded on assumptions and conjectures, contrary to the ratio laid down in several judicial precedents as under: a) Hon’ble ITAT Chandigarh in the case of Smt. Teena Garg