The petitioner's representation that she had never purchased two properties as suggested by the Assessing Officer needs further examination. Her statement that she had sold one property and purchased another, both transactions being jointly done by her and her husband having equal shares, also requires further examination. Under these circumstances, the impugned order dated 12.3.2019 passed by the Commissioner is set aside. The Commissioner is requested to examine the Revision Petition on merits and disposed of the same in accordance with law.