Held  that the assessment order was passed under section 143(3) after due scrutiny by the Assessing Officer after collecting information through various notices issued to the assessee. The Assessing Officer had collected the information from the assessee and according to the assessment records there was no evidence to show that the Assessing Officer had not verified it in detail. The assessee had submitted all the relevant information, the basis of allocation and adjustment of exempt income before the Assessing Officer. If the Assessing Officer had not verified the adjustment of exempt income claim made by the assessee his order could be considered an erroneous order.The Principal Commissioner had not brought on record how it was prejudicial to the interests of the Revenue. Revision order is quashed.(AY. 2016-17)