Assessee is  engaged in business of real estate development . During year, assessee sold certain bare flats. Assessee made provision for expenses to be incurred to complete such sold out flats and included same in cost of construction and development expenses. Assessment was completed u/s 143(3) of the Act .CIT in revision proceeding held that the  liability was an unascertained liability, which was to be disallowed . On appeal the Tribunal held that  the assessee had produced before AO relevant document such as architect’s certificate, site engineer/architect’s estimation which showed that assessee had actually incurred these expenses and that AO had duly taken note of same before allowing impugned provision made by assessee as deduction. Accordingly provision claimed by assessee was an ascertained liability, thus, same was to be allowed.  Accordingly invocation of  revision jurisdiction is held to be unjustified. ( AY. 2014-15