Tribunal held that Commissioner’s revisional order required the Assessing Officer to examine certain aspects arising out of the return. He could not have travelled beyond such assessment and therefore, his action of making addition of Rs.2-02 crores towards the entrance fee receipts was beyond the scope of revisional order.     On appeal by the revenue , dismissing the appeal the Court held that ,when the Commissioner requires the Assessing Officer to carry out inquiries with respect to specific issues , the jurisdiction of the Assessing Officer to pass fresh order must be confined to such issues only , failing which we would be giving the power to the Assessing Officer to make reassessment .( ITA NO 1127of 2016 , 1276 of 2016 dt 29 -1-2019 ) ( From the judgement of the Tribunal in ITA No . 1654 /2012 dt 22-07 -2015 ( AY. 2005 -06)