Dismissing the appeal of the revenue the Court held that; a mixed issue and whether the exercise of power u/s 263 was warranted in the light of the limited direction of the ITAT have alone been considered in the impugned order. Such an exercise carried out by the ITAT is a mixed one. The jurisdiction u/s 263 was not available to be invoked in the given facts and circumstances. That is how, the ITAT interfered with it and refused to uphold it. Such an order of the ITAT is neither perverse nor vitiated by any error of law apparent on the face of the record. When ITAT interfered with a mixed issue of exercising power u/s 263 and refused to uphold it, such an order is neither perverse nor vitiated by any error of law. (AY.1997-98, 1998-99)