No revision by CIT if AO had duly verified that sum deposited in bank account of director was income

IT : Where Assessing Officer had duly inquired about sum deposited in bank account of assessee and took a conscious decision that said sum represented income of company in which assessee was director, in absence of any cogent material which proved that decision taken by Assessing Officer was erroneous, revision order passed to tax same in assessee's hand was to be set aside