https://www.taxtmi.com/caselaws?id=423384 The Tribunal allowed the assessee's appeal, concluding that the Principal Commissioner of Income Tax (PCIT) and Assessing Officer (AO) exceeded their jurisdiction by addressing issues beyond the limited scrutiny scope without proper authorization. The Tribunal quashed the PCIT's order under Section 263, emphasizing adherence to the limited scrutiny framework and the necessity of obtaining appropriate approvals for expanding the scrutiny scope. en-us Mon, 23 May 2022 00:00:00 +0530 Mon, 06 Jun 2022 08:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423384 The Tribunal allowed the assessee's appeal, concluding that the Principal Commissioner of Income Tax (PCIT) and Assessing Officer (AO) exceeded their jurisdiction by addressing issues beyond the limited scrutiny scope without proper authorization. The Tribunal quashed the PCIT's order under Section 263, emphasizing adherence to the limited scrutiny framework and the necessity of obtaining appropriate approvals for expanding the scrutiny scope. Case-Laws Income Tax Mon, 23 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423384