Section 263 of the Income Tax Act,1961— Revision— Exercise of revisional jurisdiction by CIT was invalid as after considering the evidences and explanations as furnished by assessee in reply to queries raised the AO having accepted the plea of the assessee that of foreign assignment allowance was not chargeable to tax in India. the view adopted by AO was a possible view, it could not be said that the assessment was erroneous and prejudicial to the interests of revenue for lack of enquiry — Bodhisattva Chattopadhyay vs. Commissioner of income tax [2020] 203 CTR (Kolkata) 26