Held that the Revenue failed to point out any error in the order accepting the surrendered income under the stated heads and hence, no prejudice could be said to be caused. The revisionary authority could not seek to look at the very same information again in order to arrive at a different view. A valid order after due enquiries had been passed. The power could not be exercised arbitrarily. The argument that the assessee was still free to argue before the Assessing Officer in case the order was upheld, could not be accepted. The order of revision order is  quashed.(AY. 2017-18)