Assessee-trust is engaged in providing relief to poor and for meeting requirement of trust, it was authorized to do Kuri business as per S. 11(4) of the Act. AO allowed the exemption. CIT(E)  held that running of a Kuri business was in no way incidental to objects of trust and he held that assessment order was erroneous and prejudicial to interest of revenue. On appeal the Tribunal held that revision is held to be valid. Tribunal held that where AO takes a wrong decision without considering materials available on record or he takes a decision without making an enquiry into matter, but such inquiry was prima facie warranted, Commissioner is empowered to initiate suo motu proceedings. (AY. 2015-16)