https://www.taxtmi.com/caselaws?id=469711 Revisional jurisdiction under section 263 cannot be used to widen a limited scrutiny assessment beyond the specific issues on which it was selected. Where the Assessing Officer confines the assessment to the allotted scrutiny parameters, revision cannot be sustained merely because other matters outside that scope were not examined, as those omissions do not by themselves make the assessment erroneous and prejudicial to the interests of the Revenue. On that reasoning, the revisional order was quashed and the assessment order restored in favour of the assessee. en-us Wed, 14 Dec 2022 00:00:00 +0530 Wed, 15 Jul 2026 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469711 Revisional jurisdiction under section 263 cannot be used to widen a limited scrutiny assessment beyond the specific issues on which it was selected. Where the Assessing Officer confines the assessment to the allotted scrutiny parameters, revision cannot be sustained merely because other matters outside that scope were not examined, as those omissions do not by themselves make the assessment erroneous and prejudicial to the interests of the Revenue. On that reasoning, the revisional order was quashed and the assessment order restored in favour of the assessee. Case-Laws Income Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469711