Allowing the appeal of the assessee the Tribunal held that in the course of original assessment proceedings the AO has examined the allowability of payment to cricketer under the head  advertisement and publicity expenses and allowed . Revision is held to be not justified .S.263does not visualize a case of substitution of judgment of Commissioner for that of Assessing Officer unless decision is held to be erroneous.  Accordingly the revision order was quashed .( AY.2008 -09)