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2022 (6) TMI 225 - AT - Income TaxRevision u/s 263 - Validity of limited scrutiny - As per CIT Order passed u/s.143(3) as erroneous and prejudicial to the interest of revenue - difference between the jantri value and the apparent sale consideration - verification of "purchase & sale of immovable property" - HELD THAT:- As the present case was selected for limited scrutiny, in our considered opinion, learned PCIT has exceeded his power for requiring the details of sales and purchase of the immovable property. Thus, we allow the assessee's appeal.
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