The Army has initiated a Court of Inquiry as police lodged a murder case against unknown persons over the death of three civilians picked up for questioning by the force after three soldiers died in a terrorist attack in Poonch recently, official sources said on Monday. In a related development, a brigadier-level officer was shifted and action is being taken against three officers of 48 Rashtriya Rifles as the Army has taken a serious note of the incident which sparked allegations of custodial torture and widespread outrage.        The soldiers lost their lives when their vehicles were ambushed by terrorists at Dhatyar Morh between Dhera Ki Gali and Buffliaz in the Surankote area of Poonch on December 21.  Three civilians, aged between 27 and 42, were allegedly picked up by the Army for questioning following the attack and they were found dead on December 22.