On writ the order passed by the Assessing Officer and the Revision order without giving a proper opportunity of hearing is set aside. The very fact that the indications were made that the matter fall within (a) and (c), necessarily means that even the revisional authority was not sure whether it was a case of misrepresentation or suppression of facts or claim of expense, not substantiated by any evidence apparently. The order dt. 27th July, 2021 passed by the Dy. CIT and 13th March, 2023 passed by the revisional authority are quashed and set aside. (AY. 2018-19)