Revision under section 263 set aside for exceeding limited scrutiny under section 142(1); Section 14A and Rule 8D issues excluded

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....ITAT set aside the revision order passed by PCIT under section 263, holding it to be beyond the scope of a limited scrutiny assessment. The AO had issued notice under section 142(1) for limited scrutiny and the assessee furnished requisite details; alleged failures to verify salary income and to disallow amounts under section 14A read with Rule 8D fall outside the permissible ambit of limited scrutiny. PCIT could not validly initiate revision on issues requiring complete scrutiny without obtaining prior sanction from the CIT. The Tribunal quashed the impugned revision as unauthorized and procedurally infirm for exceeding the limited scrutiny mandate.....