Assessee did not file return believing that she had no taxable income.  AO issued notices which were not responded.AO passed an ex-parte order holding that assessee had purchased two immovable properties and source of fund was not disclosed. He made addition of said fund to income of assessee. The assessee filed revision application before the Commissioner. Commissioner rejected the application on the ground of non-appearance before AO though the assessee pointed out that earlier notices were issued at her old address which she had changed and later notices could not be responded as her husband, who was looking after her financial matter, became bed ridden due to hip surgery she further pointed out that, she purchased one property only and sold another, that too jointly with her husband. On writ the court held that the Commissioner should examine revision petition on merits as necessary materials in support of assessee’s contention could not be verified. Accordingly the matter remanded to the Commissioner to readjudicate  on merits. (AY. 2010-11)