https://www.taxtmi.com/caselaws?id=420195 The Appellate Tribunal allowed the appeal filed by the assessee and quashed the Principal Commissioner of Income Tax-2, Chennai's order under section 263 of the Income Tax Act, ruling that the PCIT had exceeded her jurisdiction by revising the assessment order on matters not considered during the limited scrutiny assessment. The Tribunal emphasized the importance of adhering to the scope of scrutiny and upheld that the PCIT cannot revise an assessment order based on issues beyond the initial scrutiny, ultimately favoring the assessee in the case. en-us Mon, 07 Mar 2022 00:00:00 +0530 Tue, 29 Mar 2022 08:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420195 The Appellate Tribunal allowed the appeal filed by the assessee and quashed the Principal Commissioner of Income Tax-2, Chennai's order under section 263 of the Income Tax Act, ruling that the PCIT had exceeded her jurisdiction by revising the assessment order on matters not considered during the limited scrutiny assessment. The Tribunal emphasized the importance of adhering to the scope of scrutiny and upheld that the PCIT cannot revise an assessment order based on issues beyond the initial scrutiny, ultimately favoring the assessee in the case. Case-Laws Income Tax Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420195