Commissioner passed the revision order on the ground that the AO has passed the order without verification. Tribunal held that the AO has passed the order A after examining the details and the financial statements had accepted the business profit declared by the assessee and had adopted a view that the order passed by the Assessing Officer was not prejudicial to the interests of the Revenue and that the Principal Commissioner was not justified to replace the Assessing Officer’s view.  High Court up held the order of the Appellate Tribunal. (AY. 2011-12) (Note . SLP of revenue is dismissed , (2018) 407 ITR  25 (St.)