Held that the Assessee-company  has not disclosed the relevant details viz., date of order of sanction of amalgamation by the High Court, appointed date, effective e and the date on which the certified copies of the order of the High Court sanctioning the scheme of amalgamation were filed with Registrar of Companies. Order of Revision is held to be valid.  The  Tribunal also held that the AO has  accepted the claim of exemption under s. 54G by accepting copy of agreement for sale and the contents of the assessee’s letter without making any enquiry.  Revision was held to be valid. (AY.2012-13)