https://www.taxtmi.com/caselaws?id=459390 ITAT Kolkata held that Pr. CIT cannot revise assessment on issues beyond those examined in limited scrutiny assessment. The assessee's case was selected for limited scrutiny solely on business expenses under e-Assessment Scheme, 2019. The AO did not expand scope to complete scrutiny with competent authority permission. ITAT ruled that since AO cannot examine issues outside limited scrutiny parameters, Pr. CIT's revisionary powers under section 263 are similarly restricted to only those issues originally scrutinized. The revisionary order was quashed and assessee's appeal allowed. en-us Thu, 30 Nov 2023 00:00:00 +0530 Wed, 11 Dec 2024 18:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459390 ITAT Kolkata held that Pr. CIT cannot revise assessment on issues beyond those examined in limited scrutiny assessment. The assessee's case was selected for limited scrutiny solely on business expenses under e-Assessment Scheme, 2019. The AO did not expand scope to complete scrutiny with competent authority permission. ITAT ruled that since AO cannot examine issues outside limited scrutiny parameters, Pr. CIT's revisionary powers under section 263 are similarly restricted to only those issues originally scrutinized. The revisionary order was quashed and assessee's appeal allowed. Case-Laws Income Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459390