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2023 (5) TMI 418 - HC - Income TaxRevision u/s 263 by CIT - disallowance u/s 14A - Tribunal as analysed the factual position and found that the case of the assessee was selected for limited scrutiny under CASS and the issue which the Commissioner sought to reopen namely, the issue of disallowance u/s 14A read with Rule 8D in respect of the exempt income was not one of the issues which was selected for scrutiny - HELD THAT:- A bare reading of Instruction No.7 of 2014, dated 26th September, 2014 clearly shows that the PCIT cannot make a roving enquiry in the guise of a limited scrutiny and as such the instruction issued by the CBDT is binding on the Department. We find that on facts the Tribunal has granted relief in favour of the assessee. As appearing for the respondent points out that the PCIT in its order has relied upon a decision of Sunrise Academy of Medical Specialities (India) Pvt. Ltd. [2018 (5) TMI 1492 - KERALA HIGH COURT] but on a reading of the said order, we find that the said order supports the case of the assessee rather than the revenue. No substantial question of law
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