Assessing Officer had examined valuation of shares having regard to fair market value and valuation report of an immovable property of assessee.Commissioner passed an order of revision on ground that Assessing Officer had not made an enquiry about shares issued at such high premium. Tribunal held that assessee had submitted details of shares allotted by it and also copies of share certificate issued and calculation made for fixing issue price. The assessee had submitted confirmations from entities who had purchased shares, along with audited bank statement Tribunal quashed the revision order. High Court affirmed the order of the Tribunal. (AY. 2014-15)