The investment in the REC Bond was made by assessee on 30.08.2011. The sale deed was entered into by the assessee on 15.2.2011. The six calendar months from the date of sale deed would complete on 31.08.2011. The assessee made investment under section 54EC of the Act on 30.08.2011 which is within the completion of six months. Therefore, we note that there is no violation of the provisions of section 54 EC of the Act, as the assessing officer has rightly allowed the benefit of section 54EC of the Act to the assessee. Hence, order passed by assessing officer is not erroneous. Therefore, we quash the order under section 263 of the Act, passed by ld PCIT.