The Commissioner invoked revisionary jurisdiction under section 263 on a specific ground. The Tribunal found that the ground relied upon by the Commissioner was not sustainable but proceeded to make further observations regarding the assessee’s entitlement to exemption under section 11 and sought to sustain the revision on another ground. The High Court held that once the Tribunal found the ground stated by the Commissioner for invoking section 263 to be invalid, it ought to have stopped there and could not travel beyond the scope of the revision order to sustain it on a different ground not raised by the Commissioner. (AY. 2014-15)