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2021 (10) TMI 1306 - AT - Income TaxRevision u/s 263 by CIT - case of the assessee was selected for limited scrutiny to verify the sales turnover mismatch and expenditure of personal nature - HELD THAT:- Admittedly, the assessee’s case was selected for limited scrutiny for the reason that the assessee had reported higher turnover in service tax return as compared the ITR; the assessee had deposited large amount of cash in saving bank account and there was mismatch in expenditure of personal nature. As pointed out by the ld. counsel in the present case, the AO accepted the return of income filed by the assessee after examining the submissions made by the AR in the light of the documents and details placed on record. Further as pointed out by the ld. counsel the issues examined by the assessee during the limited scrutiny were different from the issues raised by the Ld. PCIT in the impugned order. This Bench of the Tribunal has already held in the case of Tej Paul Bhardwaj [2021 (5) TMI 485 - ITAT CHANDIGARH] that the ld. PCIT 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 assessment framed in limited scrutiny. Since the issue involved in the present appeal is identical to the issue involved in the case of Tej Paul Bhardwaj vs PCIT (supra), we do not find any reason for taking a different view in this case. Hence, consistent with our findings in the aforesaid case, we hold that the Ld. PCIT has exceeded his jurisdiction under section 263 of the Act by directing the AO to conduct enquiry on the issues which were not the subject matter of limited scrutiny. We therefore allow the appeal of the assessee and set aside the order passed by the ld. PCIT u/s 263 - Appeal of assessee allowed.
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