Allowing the appeal of the revenue the Court held that the Tribunal while testing the correctness of the order passed by the Commissioner (Appeals), was required to examine as to whether there was any error of fact or law committed by the Commissioner (Appeals). In the assessee’s case, both before the Assessing Officer and the Commissioner (Appeals), the assessee could not reconcile the difference and for the first time, the assessee attempted to do so before the Tribunal. Without examining the fact situation, the Tribunal ought not to have granted relief especially when the assessee could not reconcile the difference before either before the Assessing Officer or the Commissioner (Appeals). The order of the Tribunal was not valid. (AY.2010-11)