Dismissing the appeal of the assessee the Court held that the view taken by the Assessing Officer was erroneous and prejudicial to the interests of the Revenue and was not a plausible view. No reasons had been assigned by the Assessing Officer for holding the assessee eligible for the benefit of deduction under section 10A of the Act. The issue with regard to eligibility of the assessee for deduction under section 10A of the Act for the assessment year 2008-09 beyond a period of ten consecutive years was not the subject matter of order of assessment itself. Therefore, it could not have been the subject matter of the appeal before the Commissioner (Appeals) and thus, there was no bar in invoking the powers under section 263 of the Act. The income of the assessee from staffing, which was not an income from export of computer software was also allowed by the Assessing Officer without any application of mind and without any enquiry. Therefore, the Commissioner had rightly invoked the powers under section 263 of the Act in the fact situation of the case.( AY. 2008-09)