Assessee-cooperative society claimed deduction under section 80P(2)(d) with respect to interest and dividend income earned from co-operative bank-During scrutiny assessment, Assessing Officer accepted claim of assessee. Principal Commissioner invoked revisionary proceedings on ground that assessee had not earned said interest income in its business activities, thus, such income was to be taxed under head income from other source. on appeal the Tribunal held that the  case of assessee was selected for scrutiny for examination of deduction of Chapter-VIA and assessee while filing response with respect to show cause notice explained admissibility of deduction under section 80P.  Furthermore, Tribunal on similar grounds had provided relief to assessee in previous assessment years. Revision order is quashed. (AY. 2018-19)