https://www.taxtmi.com/caselaws?id=446155 The ITAT Chennai allowed the assessee's appeal against the PCIT's revision order u/s 263. The case was selected for limited scrutiny under CASS for high value cash withdrawals and large cash deposits during demonetization. The PCIT attempted to enlarge the scope by raising issues regarding TDS non-deduction u/s 194I and 194A, and EPF contribution delays, seeking 30% disallowance u/s 40(a)(ia). The ITAT held that the AO was not authorized to examine issues beyond the limited scrutiny scope, and the PCIT lacked power u/s 263 to enlarge this scope, following the precedent in Duckwoo Autoind Pvt case. en-us Fri, 15 Sep 2023 00:00:00 +0530 Sat, 25 Nov 2023 19:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446155 The ITAT Chennai allowed the assessee's appeal against the PCIT's revision order u/s 263. The case was selected for limited scrutiny under CASS for high value cash withdrawals and large cash deposits during demonetization. The PCIT attempted to enlarge the scope by raising issues regarding TDS non-deduction u/s 194I and 194A, and EPF contribution delays, seeking 30% disallowance u/s 40(a)(ia). The ITAT held that the AO was not authorized to examine issues beyond the limited scrutiny scope, and the PCIT lacked power u/s 263 to enlarge this scope, following the precedent in Duckwoo Autoind Pvt case. Case-Laws Income Tax Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446155