https://www.taxtmi.com/caselaws?id=398288 In a limited scrutiny case selected through Computer Aided Scrutiny Selection, enquiry remains confined to the specific issue identified at selection, and broader examination is permissible only after lawful conversion to complete scrutiny under the prescribed CBDT procedure. The Assessing Officer could examine matters connected with the AIR mismatch in sale consideration, but was not required to investigate wider capital-gain elements such as cost of construction or indexation. Section 263 revision could not be sustained to the extent it was based on alleged non-examination of issues beyond the permitted scope of limited scrutiny, because the computation provisions did not override the binding administrative instructions governing the enquiry. en-us Mon, 07 Sep 2020 00:00:00 +0530 Fri, 11 Sep 2020 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398288 In a limited scrutiny case selected through Computer Aided Scrutiny Selection, enquiry remains confined to the specific issue identified at selection, and broader examination is permissible only after lawful conversion to complete scrutiny under the prescribed CBDT procedure. The Assessing Officer could examine matters connected with the AIR mismatch in sale consideration, but was not required to investigate wider capital-gain elements such as cost of construction or indexation. Section 263 revision could not be sustained to the extent it was based on alleged non-examination of issues beyond the permitted scope of limited scrutiny, because the computation provisions did not override the binding administrative instructions governing the enquiry. Case-Laws Income Tax Mon, 07 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398288