ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

carry out specific enquiries. Thus, we hold that there was no failure on part of the AO to conduct the enquiry. If the order of the AO is erroneous and prejudicial to the interest of the Revenue then the ld. PCIT has to demonstrate the failure on part of the AO and what kind of specific enquiry

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed