TaxTMI 
TaxTMI 
2023 (8) TMI 1435
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....ion 263 of the Income-tax Act, 1961 [hereinafter referred to as "the Act"], for the Assessment Year 2015-16. 2. The assessee has raised the following grounds:- "1. Hon'ble Pr. CIT had issued notice u/s. 263 in the name of deceased person, therefore notice issued u/s. 263 is not valid in the eyes of law and hence required to be quashed. 2. Hon'ble Pr. CIT, Jamnagar has erred in law and in facts in invoking his revisionary powers u/s. 263 without having valid jurisdiction for addition of income u/s. 2(24)(x) r.w.s. 36(1)(va) of the Act for EPF for Rs. 8,35,800/- whereas case was selected for Limited Scrutiny on the following grounds: a) Contract Receipts/Fees Mismatch b) Sales Turnover Mismatch c) Tax Credit Mismatch ....
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....sessee pointed out that this issue was not within the purview of examination of the Assessing Officer in the limited scrutiny assessment and, therefore, the Assessing Officer having not made any disallowance on this score, there was no error in his order. In this regard, he drew our attention to the following decisions of both the Hon'ble High Courts and Co-ordinate Benches of the ITAT holding that where an error noted by the ld. PCIT in the assessment order related to an issue which was beyond the scope of limited scrutiny for which the assessment was picked up, the revisionary order was not sustainable in law and liable to be quashed:- "a) Hon'ble High Court of Calcutta in the case of Principal Commissioner of Income-tax v. Naga Dhu....
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....he case of M/s 1. & 11. Property vs. Pr. CIT-11, Mumbai in ITA No. 1906/Mum/2019; f) Sanjeev Kr. Khemka va. Pr. CIT in ITA No. 1361/Kol/2016 A.Y. 2011-12 dated 02.06.2017; g) Sonali Hemant Bhavsar v. Pr. CIT-29, Mumbai in ITA No. 742/M/2019 h) M/s Chengmari Tea Co. Ltd. Vs. ACIT Kolkata in ITA V. No.812/Kol/2019 i) Sahita Construction Company vs Pr. CIT (ITAT Indore) in ITA No. 119/Ind/2021 j) Rajani Venkata Naga Annavarapu Narayana Vs PCIT-20 (ITAT Delhi) in ITA No. 1817/Del/2020 k) M/s. Duckwoo Autoind Pvt. Ltd. vs The Principal Commissioner of Income Tax-1, Chennai in ITA No.232/Chny/2021 l) Shri Arun Kumar Palawat vs. PCIT, Jaipur-1 in ITA No. 144/JP/2022. m) NagjiKeshavji Rita vs. Pr.CIT, Mumbai in I.T.A. No. 61....