Tribunal held that Principal CIT revised the assessment order passed by the AO under s. 144 r/w s. 153A by exercising powers conferred under s. 263 and set aside the assessment order passed by the AO with a direction to reconsider the issue of additions made towards the consideration paid for purchase of property under s. 69. On appeal by the assessee, the Tribunal set aside the order passed by the Principal CIT. Therefore, the powers exercised by the CIT(A) under s. 251(1) to enhance the assessment towards consideration paid for purchase of property in the hands of the assessee is beyond the scope of the powers of the CIT(A). Tribunal also held that investment in purchase of property from the capital contribution by partners.  Addition is deleted.  (AY. 2014-15, 2015-16, 2017-18)