The AO allowed deduction u/s. 80IC to assessee. Subsequently CIT took revisional proceedings against assessee and issued show cause notice to effect that AO had allowed excess deduction and he had not verified substantial expansion made by assessee, and set aside assessment order holding it as erroneous.  The Tribunal held that, since issues considered by CIT were purely on facts which were verifiable from records of assessee, he had to himself decide whether the assessment      was erroneous and thus, matter remitted back to CIT to consider material placed on record and draw conclusion as to whether the order being erroneous insofar as prejudicial to interest of revenue. (AY. 2014-15)