Tribunal held that the Assessing Officer had taken only a plausible view in accepting the assessee’s section 80IA deduction claim in his assessment under section 143(3) of the Act. The exercise of revision jurisdiction by the Principal Commissioner was not sustainable moreover, the revision notice had treated the section 143(3) assessment as a case of the Assessing Officer having erroneously accepted the assessee’s section 80IA deduction claim whereas in his section 263 order he had merely restored the issue back to the Assessing Officer for a fresh adjudication. The order was not sustainable. (AY.2012-13)