reassessment order after allowing due opportunity to the assessee. Therefore, no prejudice has been caused to the assessee in this regard. Ld CIT DR submitted that keeping in view the entire facts, the revisional order may kindly be upheld. P a g e 13 | 21 ITA No.2 92/CTK/201 9 Assessm ent Y ear : 20 14- 201 5 25. On careful