https://www.taxtmi.com/caselaws?id=428028 The Tribunal quashed the revision order under Section 263, finding that the Assessing Officer (AO) acted within the limited scrutiny scope and followed CBDT instructions. The AO was not authorized to expand the enquiry without approval, and the Commissioner exceeded jurisdiction by directing investigations beyond limited scrutiny. The appeal was allowed, emphasizing that the original assessment order was not erroneous or prejudicial to revenue interests. en-us Mon, 19 Sep 2022 00:00:00 +0530 Thu, 22 Sep 2022 07:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428028 The Tribunal quashed the revision order under Section 263, finding that the Assessing Officer (AO) acted within the limited scrutiny scope and followed CBDT instructions. The AO was not authorized to expand the enquiry without approval, and the Commissioner exceeded jurisdiction by directing investigations beyond limited scrutiny. The appeal was allowed, emphasizing that the original assessment order was not erroneous or prejudicial to revenue interests. Case-Laws Income Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428028