Revision under section 263 : How to Stop A.O From Passing Order on Direction from CIT ?

Section 263 of the Income Tax Act provides power to the Commissioner of Income Tax to pass any order as he thinks fit , if he /she finds the order of the assessing officer prejudicial to revenue and erroneous. It is found that the power , many time, is used in a very routine manner . So, if audit gives objection which may not be correct , but just to appease the CAG or follow the  procedure set by CAG and CBDT collectively, the power u/s 263 of the Income Tax Act is used. Under this provision i.e sec. 263 , although the CIT has the power to enhance the assessed income , yet the CIT often set aside the order and directs the A.O    to pass a fresh assessment order.