Assessing Officer assessed deposits pertaining to undisclosed business receipts/undisclosed turnover, computed margin of profit of undisclosed business receipts at 4 per cent. Assessing Officer also made addition on account of interest on saving bank account. The PCIT passed the order u/s 263 of the Act. Tribunal held that since bank account in question had been verified by Assessing Officer and his order was not erroneous, Tribunal has observed that only probability and likelihood to find error in assessment order is not permitted under section 263, Commissioner ought to find out specific error in assessment order. The Tribunal also held that when undisclosed amount of assessee in his bank account as undisclosed business receipts/turnover provision of  section  115BBE would not attract.  (AY. 2014-15)