Tribunal held that the assessment for this assessment year was a scrutiny assessment under section 143(3) and detailed explanations were available in the Income-tax record. When the assessee took a specific plea in its reply that it had made substantial expansion in the assessment year 2011-12 and it had produced those details, the Commissioner ought to have considered them and recorded a categorical finding how the assessment order was erroneous.  The assessment year 2011-12 was to be construed as a fresh initial year and the assessee had rightly claimed exemption under section 80-IC and the Assessing Officer had rightly granted it. The Commissioner failed to point out any error to establish that the assessment order was erroneous and that the order of the Assessing Officer could not be sustained. The revision was not sustainable. (AY.2015-16)