Held that the assessee, originally a partnership firm, was converted into an LLP and in response to the notice issued under s. 148, partnership firm having clarified the position to the AO in reply to the notice issued under ss. 142(1) and 143(2) and also explained that the impugned income belongs to the LLP and the AO having completed the assessment without making any addition in the hands of the firm, it cannot be said that the AO has not made due verification; since the credit for TDS as appearing in the name of the partnership firm was only allowed to the firm and not to the LLP, no prejudice has been caused to the Revenue. The revision order was set aside.  (AY.2016-17)