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2023 (1) TMI 121 - AT - Income TaxRevision u/s 263 - CIT power to travel beyond the issues for which the case was selected for scrutiny - whether the Pr.CIT could use his revisonary power to direct to make the addition by holding the assessment order erroneous and prejudicial to the interest of the revenue on the issues which are not connected issues to the issues which have been raised in the limited scrutiny in an assessment proceedings? - HELD THAT:- Since the matter has already been decided by this Bench of the Tribunal under identical facts and circumstances in favour of the assessee, therefore, respectfully following the decision in the case of M/s Shark Mines & Minerals Pvt. Ltd [2022 (8) TMI 1334 - ITAT CUTTACK] we are of the considered opinion that the revisionary order passed by the Pr.CIT is unsustainable and the same is liable to be quashed. Appeal of the assessee is allowed.
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