The Assessing Officer has  initiate the reassessment proceedings   for failure to disclose capital gains on sale of land during the year. After considering the reply of the assessee the reassessment proceedings were dropped. Commissioner revised the order on the ground that the  Assessing officer has accepted the return without application of mind. On appeal the Tribunal held that  when the  reassessment proceedings were dropped once it was found that the assessees have not sold any land during the relevant year and consequently, no income by way of capital gains has escaped assessment, revision  on the ground that the AO has accepted the returned income without making any enquiry was not justified (AY.2012-13)