Court held that the twin conditions were required to be satisfied to invoke the revisional jurisdiction under section 263 , firstly, the order of the Assessing Officer was erroneous and secondly, that it was prejudicial to the interests of the Revenue on account of erroneous order. The view taken by the Assessing Officer was a plausible view and was not erroneous. Therefore, invocation of powers under section 263 was not justified. The Tribunal had rightly set aside the order passed by the Commissioner.( AY.2005-06)