Assessee received interest under section 28 on enhanced compensation for compulsory acquisition of his agricultural land and claimed that said interest is  a part of enhanced value of land and same is  exempt under section 10(37). Assessing Officer accepted claim of assessee and passed an assessment order.  PCIT invoked revision under section 263 on ground that Assessing Officer should have taken into consideration binding decision of High Court in Mahendu Pal Narang v. CBDT [2021] 279 Taxman 74 (SC) wherein it was held that interest received on compensation or enhanced compensation would be taxed as per amended provisions introduced through Finance Act, 2009 under different head of income and not under head capital gains. He accordingly, treated order of Assessing Officer as erroneous and prejudicial to interest of revenue.On appeal the Tribunal held that the order of Assessing Officer was based on decision of Supreme Court in CIT v. Ghanshyam HUF (2009) 182 Taxman 368/315 ITR 1 ( SC)  [2009] on issue of taxability of interest received by assessee under section 28 of Land Acquisition Act. Tribunal held that at best be said to be a debatable issue on which two views were possible and Assessing Officer having accepted one of views, Pr. Commissioner could not assume revisional jurisdiction.(AY.2018-19)