Dismissing the appeal of the Revenue  the Court held that  every loss of revenue cannot be treated as prejudicial to the interests of the Revenue and if the Assessing Officer has adopted one of the courses permissible under law or where two views are possible and the Assessing Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order, unless the view taken by the Assessing Officer is unsustainable under law. Unless and until the order passed by the Tribunal suffers from any perversity or ignores any vital fact in an appeal under section 260A of the Act, the High Court cannot interfere with such an order. Order of Tribunal is affirmed.  (AY.  2016-17)