Tribunal held that the AO while framing the assessment had taken a possible view, and Revenue do not demonstrate the error on the part of the AO. In fact, when the AO has conducted the required enquiry and not violated any of the conditions mentioned for revision of order as required by Explanation. 2 of s. 263 the order passed by the AO could not be deemed to be erroneous so as to be prejudicial to the interests of the Revenue. Followed,  Grasim Industries Ltd. vs. Principal CIT (ITA No. 1964/Mum/2019, dt. 24th may, 2021. (AY. 2013-14)