Held that the revised return was filed during the pendency of scrutiny proceedings based on an audit objection by the Comptroller and Auditor General Assessment order passed based on the original return of income.No violation of provisions of law while filing the revised return due to sufficient reason. Where the revised return is filed validly, an assessment order cannot be passed on the basis of the original return. Commissioner (Appeals) annulled the assessment order.  Tribunal proceeding on erroneous basis that revised return filed beyond period of limitation set aside order of Commissioner (Appeals) and restored matter to Assessing Officer. Once the revised return filed original return stands obliterated. The assessment order is set aside, the order of the Commissioner (Appeals) is modified, and the matter is remitted to the Assessing Officer. Assessing Officer is directed to determine taxable income on the basis of the revised return. (AY.2013-14)