Dismissing the appeal of the revenue the Court held that the Commissioner in exercise of the revisional powers under section 263 could not initiate a fresh inquiry about the same claim made by the assessee on the ground that one of the aspects of such a claim was not considered by the Assessing Officer. Once the claim of the assessee for exemption under section 11 was before the Commissioner (Appeals), he had the powers and jurisdiction to examine all the aspects of such claim. If the Department was of the opinion that the assessment order could not have been sustained as the assessee did not fall within the ambit of section 10(20) the ground on which the Assessing Officer had rejected the claim and the other legal ground of section 2(15) , it should have contended before the Commissioner (Appeals) to reject the assessee’s claim on such legal ground. The Tribunal did not commit any error in setting aside the revision order. (AY. 2009 10)