https://www.taxtmi.com/caselaws?id=389516 The Tribunal allowed the appeal, ruling in favor of the assessee, as the Principal Commissioner of Income Tax exceeded the scope of revision by delving into issues beyond the limited scrutiny conducted by the Assessing Officer. The judgment emphasized the restricted powers of the Assessing Officer during limited scrutiny assessments, leading to the conclusion that the Principal Commissioner's revision order was not legally sustainable. en-us Mon, 02 Dec 2019 00:00:00 +0530 Fri, 13 Dec 2019 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389516 The Tribunal allowed the appeal, ruling in favor of the assessee, as the Principal Commissioner of Income Tax exceeded the scope of revision by delving into issues beyond the limited scrutiny conducted by the Assessing Officer. The judgment emphasized the restricted powers of the Assessing Officer during limited scrutiny assessments, leading to the conclusion that the Principal Commissioner's revision order was not legally sustainable. Case-Laws Income Tax Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389516