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2021 (10) TMI 743 - AT - Income TaxRevision u/s 263 by CIT - Assessment was framed by the assessing officer for a limited scrutiny - expansion of scope of limited scrutiny - HELD THAT:- As decided in PARADISE RUBBER INDUSTRIES [2021 (10) TMI 444 - ITAT AMRITSAR] revisionary jurisdiction shall not be invoked by the Pr. CIT to look into the issues which were not within the purview of limited scrutiny - thus the appeal filed by the assessee is allowed on legal ground.
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