Where AO failed to inquire about assessee’s eligibility for section 32AC deduction and significant difference between deduction claimed and the audit report indicated non-application of mind, in such circumstances, PCIT correctly set aside assessment for re-examination and adjudication in accordance with law – Apollo Tyres Ltd. v. Principal Commissioner of Income-tax – [2024] 163 taxmann.com 35 (Cochin – Trib.)