During course of survey, assessee surrendered certain amount of income.  Assessing Officer accepted surrendered income as business income while completing assessment after scrutiny. PCIT invoked his revisionary jurisdiction under section 263 and set aside assessment order on ground that Assessing Officer had failed to enquire about source of income so surrendered during course of survey and same was covered as per provision of sections 68, 69, 69A, 69B, 69C and 69D read with section 115BBE. Held that since PCIT himself was not clear about applicability of relevant provisions and in same breath held Assessing Officer to task by not invoking said provision, said revisionary order under section 263 could not be sustained in eyes of law.Since view taken by Assessing Officer was after due application of mind and after duly examining and taking into consideration all evidences on record, same could not be held as erroneous in eyes of law.  (AY. 2017-18)