Assessing Officer examined valuation of closing work-in-progress (WIP) and passed assessment order. Commissioner remanded matter to Assessing Officer.  Tribunal set aside said order on ground that there was no real finding by Commissioner to form opinion that assessment order was erroneous and it was simply invoked to verify correctness of submission made by assessee. On appeal the Court held that  since basis for forming a view that profit element in WIP was not accounted for by assessee was absent in revisionary order of Commissioner. Order of Tribunal affirmed. (AY.  2009-10)