Dismissing the appeal of the Revenue the court held that the Assessing Officer had raised specific query with regard to job work charges and assessee had also filed party-wise details concerning relevant bills and vouchers including payment made through account payee cheques, withholding of tax and confirmation from concerned parties. Mere failure to issue notice under section 133(6) did not warrant exercise of jurisdiction under section 263 of the Act. Order of Tribunal quashing the revision order is affirmed. SLP of Revenue is dismissed. (AY. 2015-16)