In the course of  survey under section 133A, the assessee had made a total declaration of a certain amount as additional income, out of which a certain amount was on account of excess cash found and a certain amount on account of excess stock. Assessee disclosed the abovesaid amount in ITR. Assessing Officer completed the assessment under section 143(3), accepting the returned income. PCIT  held that the order passed by the Assessing Officer was erroneous insofar as it was prejudicial to the interest of revenue on the ground that the Assessing Officer failed to tax excess cash and excess stock found under section 69, read with provisions of section 115BBE. On appeal, the Tribunal held that the  Assessing Officer, during the course of assessment proceedings, had raised specific queries to which the assessee had duly replied, and it had been explained that the only source of income of the assessee was from business; such excess cash and excess stock found during the course of the survey had to be treated as business income. Therefore, an order passed by the Assessing Officer cannot be held to be erroneous, although it might be prejudicial to the interest of revenue in the opinion of the PCIT, on account of not invoking the provisions of section 115BBE.  Accordingly, the PCIT was not justified in invoking his revisionary powers under section 263 for not invoking provisions of section 115BBE on additional income. (AY. 2019-20)