Tribunal held that  there was discrepancy emanating from noting’s made in order sheet and submissions made by assessee on 21-9-2017 claiming that he had produced bills and vouchers to claim substantial amount of expenses. As per records, hearing of assessment was concluded on 19-9-2017 whereas all relevant explanations related to issue of limited scrutiny formed part of assessee’s submissions dated 21-9-2017.  Since there was no entry in order sheet in assessment proceedings of aforesaid submission, Assessing Officer had failed to conduct required verification and examination and had not applied his mind before passing assessment order. Revision order is affirmed. (AY. 2015-16 )