The assessment was completed u/s 143(3) of the Act. PCIT passed the revision order stating that the agreement does not mention allotment of the flat, the allotment letter is not part of registered agreement  , not file any evidence having filed the allotment letter with stamp Duty Authority , agreement does not mention the booking amount paid and there is contradiction in date mentioned in allotment letter and the commencement certificate . Accordingly the Assessing Officer was directed to pass fresh order . On appeal the Tribunal held that , the Assessing Officer has taken a possible view after inquiring in to the matter and appreciating the facts and documents filed by the  assessee , since the Assessing Officer has taken possible view revision order is held to be not valid .( ITA No. 4308/Bang / 2019 dt 11- 1- 2021) (AY. 2014 -15)