AO on being satisfied with computation of fair value of shares, had accepted value of Rs. 150 per share which was higher than Rs. 27 as calculated by Commissioner applying rules 11U and 11UA. Tribunal held that on facts if Commissioner had to hold view of Assessing Officer to be erroneous as well as prejudicial to revenue he was required to conduct enquiries and record a finding that assessee’s calculation of fair market value of Rs. 150 was unsustainable in law and Commissioner having not done so, action of Assessing Officer, who had conducted enquiry on issue and called for documents and after examination had not drawn any adverse view against assessee, could not be held to be erroneous well as prejudicial to revenue. (AY. 2013-14)