https://www.taxtmi.com/highlights?id=45207 Scope of CIT in Revision u/s 263 - Restricted to issues raised in SCN or can enlarge the scope - it is not allowable and open to the CIT to set out one reason for revising the assessment order but actually revising the assessment order on some other ground in addition to grounds which found place in the notice u/s 263. en-us Mon, 18 Mar 2019 08:58:44 +0530 Mon, 18 Mar 2019 06:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45207 Scope of CIT in Revision u/s 263 - Restricted to issues raised in SCN or can enlarge the scope - it is not allowable and open to the CIT to set out one reason for revising the assessment order but actually revising the assessment order on some other ground in addition to grounds which found place in the notice u/s 263. Highlights Income Tax Mon, 18 Mar 2019 08:58:44 +0530 https://www.taxtmi.com/highlights?id=45207