Sec. 11, 13(8) & 263 of Income-tax Act, 1961 - Revision - The phrase ‘prejudicial to the interests of the Revenue’ has to be read in conjunction with an erroneous order passed by the AO and every loss of revenue as a consequence of the order of the AO cannot be treated as prejudicial to the interest of revenue. Where two views are possible and the ITO has taken one view with which the CIT does not agree, the order passed by the AO cannot be treated as erroneous order prejudicial to the interest of the Revenue. - DIT V/s INDIA HERITAGE FOUNDATION - [2020] 428 ITR 299 (KRAN)