Section 263 of the Income Tax Act, 1961 – Revision – There was a lack of inquiry on the part of the Assessing Officer on the issues raised by the Principal Commissioner in the show cause notice and the Principal Commissioner had valid reason to assume revisional jurisdiction under section 263 since it was the only recourse available to the Department under law to seek revision of erroneous order – Anand Lilaram Raisinghani vs. Principal Commissioner of income tax [2020] 77 ITR (trib) 431 (Mumbai)