Held, that the assessee was a works contractor. He had income from different sources ; from a firm, house property and other sources. Hence, the income declared by the assessee was not solely from the contract work. Essentially, the Commissioner had found the order to be erroneous for reason of non-payment into the Treasury, of the tax deducted at source having not been verified and also the sundry creditors having not been examined; the latter ground resulted in the finding that the estimation of profits on the contract receipts alone would be an erroneous exercise and it caused prejudice to the interests of the Revenue. The order of revision setting aside the order of assessment is  valid. (AY.2012-13)