Assessing Officer during assessment accepted returned income based on limited scrutiny.  Commissioner invoked section 263 on ground that Assessing Officer failed to conduct an inquiry by not invoking provisions of sections 68 to 69C and 115BBE and passed revisional order. Tribunal  allowed appeal filed by assessee quashing and setting aside order passed by Commissioner under section 263.  Revenue filed a rectification application contending that Assessing Officer did not carry out examination and therefore, as per Explanation 2 to section 263, Commissioner was justified in passing revisional order. Tribunal rejected the rectification application of the Revenue. On writ the Court held that  there is  no mistake apparent on record from order passed by Tribunal in appeal and revenue could not have filed rectification application on same ground when Tribunal had already considered same and thus rectification application is  rightly rejected.  (AY. 2017-18)