Sec. 263 of Income Tax Act, 1961— Revision —Assessment order passed by the assessing officer is neither erroneous nor prejudicial to the interest of revenue since sufficient enquiry has been conducted by the AO during assessment proceedings with regard to the issues raised by the CIT in the show cause notice issued u/s 263 - SAMEER GUPTA V/s PR. CIT - [2020] 82 ITR (TRIB) 180 (ITAT-INDORE)