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2019 (3) TMI 899 - ALLAHABAD HIGH COURTScope of CIT in Revision u/s 263 - Restricted to issues raised in SCN or can enlarge the scope- Whether the Tribunal was justified in holding that the CIT had passed an order which was not covered by the grounds mentioned in the notice under Section 263 - CIT issued SCN on four issues but while passing direction to AO under section 263 enlarge the scope of inquiry to entire Sundry Creditors and also estimate net profit at the rate of ₹ 5% of gross turn over of the Assessee which was not the part of SCN Tribunal has recorded a finding of fact that revision u/s 263 of the Act can only be passed on the ground on which assessee has been given reasonable opportunity of being heard in the notice u/s 263 of the Act and 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 of the Act, by passing final order u/s 263 of the Act. We may further point out that the AO did not make any addition on any one out of four issues, which were raised and pointed out in the notice u/s 263 Accepting the above finding of recorded by the Tribunal, High Court HELD THAT no substance in the present appeal which gives arise to substantial question of law and, hence, the appeal is dismissed - The question of law is answered in favour of the respondent-assessee and against the department.
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