https://www.taxtmi.com/caselaws?id=405321 The ITAT Delhi held that the Assessing Officer, conducting limited scrutiny as per CBDT Instructions, cannot go beyond the specified reasons for selection. The assessment order complied with the governing instructions, and the PCIT cannot deem the order erroneous for not examining other aspects outside the limited scrutiny scope. Consequently, the revision order under section 263 was quashed as unsustainable. en-us Thu, 10 Dec 2020 00:00:00 +0530 Tue, 29 Jul 2025 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405321 The ITAT Delhi held that the Assessing Officer, conducting limited scrutiny as per CBDT Instructions, cannot go beyond the specified reasons for selection. The assessment order complied with the governing instructions, and the PCIT cannot deem the order erroneous for not examining other aspects outside the limited scrutiny scope. Consequently, the revision order under section 263 was quashed as unsustainable. Case-Laws Income Tax Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405321