Section 250 & 263 of the Income Tax Act, 1961 — Revision — The revision order passed under section 263 by Commissioner was based merely on suspicion and presumption and the Tribunal had rightly arrived at the finding that all the material in regard to the land development expenses in question were before the AO who had required the assessee to produce all the documents in relation to it. Commissioner had wrongly exercised his jurisdiction under section 263 by remaining the matter to the Assessing authority while the appeal was pending before the Commissioner (A) — Commisimer of Income Tax vs. Vam Resorts and Hotels P. Ltd. [2019] 418 ITR 723 (Allahabad)