Sec. 263 of Income Tax Act, 1961— Revision — A view was already taken by AO in the issues which form subject matter of revision u/s 263 and the said view could not be held to be illegal or unsustainable in law, in any manner and therefore, the exercise of jurisdiction u/s 263 would be invalid in such a case as if AO adopted one of the possible views, the Pr. CIT would be ousted to exercise jurisdiction u/s 263—ASIAN HOMES P. LTD. Vs. PR. CIT [2020] 78 ITR (TRIB) 240 (ITAT-MUMBAI)