Tax Authority Exceeded Jurisdiction by Ordering Fresh Assessment on Issues Beyond Original Limited Scrutiny u/s 263.

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....Revision u/s 263 - Ld. Pr. CIT exercising jurisdiction under section 263 of the Act, directed the AO to make fresh assessment on the issues which were not the subject matter of the limited scrutiny. CIT(A) has exceeded jurisdiction u/s 263 of the Act by directing the AO to make fresh assessment on the issues which were not the subject matter of the assessment framed on the basis of limited scrutiny. - AT....