https://www.taxtmi.com/highlights?id=58628 Revision u/s 263 - scope of limited scrutiny - the issue of valuation of closing work-in-progress as well as matter relating to agriculture income, which are held by the ld PCIT as matters not been examined by the AO, are matters which are not part of the reasons for which the case was selected for limited scrutiny and are not even remotely connected, therefore, no fault lie on the part of the AO resulting in order being held as erroneous and prejudicial to the interest of revenue. - AT en-us Sat, 03 Jul 2021 23:28:08 +0530 Sat, 03 Jul 2021 23:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58628 Revision u/s 263 - scope of limited scrutiny - the issue of valuation of closing work-in-progress as well as matter relating to agriculture income, which are held by the ld PCIT as matters not been examined by the AO, are matters which are not part of the reasons for which the case was selected for limited scrutiny and are not even remotely connected, therefore, no fault lie on the part of the AO resulting in order being held as erroneous and prejudicial to the interest of revenue. - AT Highlights Income Tax Sat, 03 Jul 2021 23:28:08 +0530 https://www.taxtmi.com/highlights?id=58628