https://www.taxtmi.com/caselaws?id=441450 The appeal, initially time-barred, was admitted for adjudication after the delay was condoned due to the COVID-19 pandemic. The order passed under Section 263 of the Income Tax Act was challenged as being beyond the scope of the limited scrutiny assessment. The Tribunal held that the issues raised were unrelated to the original assessment and quashed the order under Section 263, allowing the appeal. en-us Fri, 24 Mar 2023 00:00:00 +0530 Thu, 24 Aug 2023 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441450 The appeal, initially time-barred, was admitted for adjudication after the delay was condoned due to the COVID-19 pandemic. The order passed under Section 263 of the Income Tax Act was challenged as being beyond the scope of the limited scrutiny assessment. The Tribunal held that the issues raised were unrelated to the original assessment and quashed the order under Section 263, allowing the appeal. Case-Laws Income Tax Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441450