https://www.taxtmi.com/caselaws?id=759501 Gujarat HC dismissed the revenue's rectification application under Section 254. The Tribunal had set aside an order under Section 263, ruling that in a limited scrutiny case, the AO could not exceed the reasons for case selection. Revenue argued the Tribunal erred by not considering it was a survey case requiring thorough examination. HC held no mistake apparent on record existed as the Tribunal had already considered the limited scrutiny aspect. The Tribunal's decision was legally sound, and revenue must pursue other legal remedies if aggrieved. en-us Fri, 13 Sep 2024 00:00:00 +0530 Thu, 03 Oct 2024 07:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759501 Gujarat HC dismissed the revenue's rectification application under Section 254. The Tribunal had set aside an order under Section 263, ruling that in a limited scrutiny case, the AO could not exceed the reasons for case selection. Revenue argued the Tribunal erred by not considering it was a survey case requiring thorough examination. HC held no mistake apparent on record existed as the Tribunal had already considered the limited scrutiny aspect. The Tribunal's decision was legally sound, and revenue must pursue other legal remedies if aggrieved. Case-Laws Income Tax Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759501