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    <title>2022 (8) TMI 254 - ITAT CHANDIGARH</title>
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    <description>The Tribunal set aside the order passed by the Principal Commissioner of Income Tax (Pr. CIT) under Section 263, holding that the Pr. CIT cannot enlarge the scope of limited scrutiny. The original assessment order by the Assessing Officer (AO) was sustained, emphasizing adherence to CBDT instructions and the limited scope of scrutiny. The appeal was allowed, and the Tribunal quashed the Pr. CIT&#039;s order.</description>
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      <description>The Tribunal set aside the order passed by the Principal Commissioner of Income Tax (Pr. CIT) under Section 263, holding that the Pr. CIT cannot enlarge the scope of limited scrutiny. The original assessment order by the Assessing Officer (AO) was sustained, emphasizing adherence to CBDT instructions and the limited scope of scrutiny. The appeal was allowed, and the Tribunal quashed the Pr. CIT&#039;s order.</description>
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