Section 263 of the Income-tax Act, 1961—Revision — Since the PCIT has used only probability and likelihood to find the error in the assessment order which is not permitted, he ought to find out specific error in the assessment order, and guide the assessing officer, since he has failed to do so in the assessee's case under consideration, therefore order passed by the assessing officer is neither erroneous nor prejudicial to the interest of the revenue and since the order of the Assessing Officer cannot be held to be erroneous as well as prejudicial to the interest of Revenue , the usurpation of jurisdiction exercising revisional jurisdiction by the Principal CIT is "null" in the eye of law, therefore the very assumption of jurisdiction to invoke revisional jurisdiction u/s 263 by the PCIT was quashed - ABDUL HAMID V/s ITO - [2020] 183 ITD 711 (ITAT-GAUHATI)