Revisional Power after showing Assessement order erroenous and prejudicial to the interest of revenue

Mumbai ITAT on section 263 amendment by finance act, 2015 held “If that be the case, then the Ld Pr. CIT can find fault with each and every assessment order, without conducting any enquiry or verification in order to establish that the assessment order is not sustainable in law and order for revision; Definitely, that could not be the intention of the legislature in inserting Explanation 2 to sec. 263 of the Act, since it would lead to unending litigations and there would not be any point.