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Income Tax - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Revision u/s 263 by CIT - AO was not authorized to carry out ...

Income Tax

September 22, 2022

Revision u/s 263 by CIT - AO was not authorized to carry out enquiry beyond the scope of the reasons for which the case was selected under limited scrutiny and therefore the Ld. CIT is not justified in directing the Assessing Officer to carry out the enquiry on the issues other than the issues for which case was selected for limited scrutiny and holding the order as erroneous insofar prejudicial to the interest of the revenue - AT

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