Section 263-Where AO issues questionnaire and makes specific querries it can not be said to be case of no enquiry -Malabar industrial CO.243 ITR 83(SC) -Green World Corn 181 Taxmann 111 (SC) -Sun beam Auto Ltd.332ITR 167 (DEL) -Anil Kumar Sharma 335 ITR 83 (DEL) -Gabrid India 203 ITR 108 (Bom) -Kanada Rice Mills 178 ITR 446 (P&H)