https://www.taxtmi.com/caselaws?id=447661 ITAT Chennai held that PCIT cannot enlarge the scope of limited scrutiny assessment through revision u/s 263. The case involved maintenance charges assessed as income from other sources and deductions claimed u/s 57. The assessee had adequately responded to AO's queries regarding deductions during limited scrutiny proceedings. Following Madras HC precedent in CIT vs. Smt. Padmavathi, ITAT quashed the PCIT's revision order and allowed the assessee's appeal, ruling that revision cannot expand limited scrutiny scope. en-us Fri, 29 Dec 2023 00:00:00 +0530 Mon, 01 Jan 2024 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447661 ITAT Chennai held that PCIT cannot enlarge the scope of limited scrutiny assessment through revision u/s 263. The case involved maintenance charges assessed as income from other sources and deductions claimed u/s 57. The assessee had adequately responded to AO's queries regarding deductions during limited scrutiny proceedings. Following Madras HC precedent in CIT vs. Smt. Padmavathi, ITAT quashed the PCIT's revision order and allowed the assessee's appeal, ruling that revision cannot expand limited scrutiny scope. Case-Laws Income Tax Fri, 29 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447661