In the result, the stay application filed by the assessee is dismissed
Bench: Shri Kul Bharatshri Manish Borad
4. It is not the case of CIT that there was a complete/total lack of inquiry. Law is well settled that the Assessment order cannot be held to be erroneous simply on the allegation of inadequate enquiry. Unless there is an established case of total lack of enquiry. 4.1 Kindly refer CIT vs. Sunbeam Auto