https://www.taxtmi.com/caselaws?id=787604 Revisional jurisdiction under Section 263 was held inapplicable where the assessment was completed after limited scrutiny (CASS) and the revisional authority reopened issues that were outside the defined selection criteria. The legal test requires a clear finding that the original assessment order was erroneous and prejudicial to revenue within the scope of the selection; absent such a finding, substitution of the Assessing Officer's view by taking up fresh issues is impermissible. Consequently, the direction for reassessment on matters beyond the limited scrutiny mandate was set aside and the appeal allowed for the assessee. en-us Wed, 07 Jan 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787604 Revisional jurisdiction under Section 263 was held inapplicable where the assessment was completed after limited scrutiny (CASS) and the revisional authority reopened issues that were outside the defined selection criteria. The legal test requires a clear finding that the original assessment order was erroneous and prejudicial to revenue within the scope of the selection; absent such a finding, substitution of the Assessing Officer's view by taking up fresh issues is impermissible. Consequently, the direction for reassessment on matters beyond the limited scrutiny mandate was set aside and the appeal allowed for the assessee. Case-Laws Income Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787604