CIT's Power to Revise Assessment Order Limited to SCN Issues u/s 263; No Additional Grounds Allowed.

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....Scope of CIT in Revision u/s 263 - Restricted to issues raised in SCN or can enlarge the scope - it is not allowable and open to the CIT to set out one reason for revising the assessment order but actually revising the assessment order on some other ground in addition to grounds which found place in the notice u/s 263.....