Assessment was completed under section 143(3) and returned income was accepted. Pr. Commissioner initiated proceeding under section 263 and held that order of Assessing Officer was erroneous and pre-judicial to interest of revenue, as certain exemptions were wrongly allowed, contrary to provisions of law, in respect of salary income. Accordingly, the assessment was set-aside to Assessing Officer with a direction to pass fresh assessment order de novo. On appeal the Tribunal held that since Assessing Officer had not conducted proper inquiries in respect of claims as made in return of income,  order was rightly treated as erroneous and pre-judicial to interest of revenue.  All eight cases huge difference  was found in the salary as per per Form 16 and the salary disclosed in their respective ITR. Revision order is up held.  (AY. 2018-19)