Power of revision - scope of assessment under limited scrutiny - ...

Assessing Officer Limited to Specific Scrutiny Issues; Section 263 Revision Power Not Applicable Beyond Scope.

December 10, 2019

Case Laws Income Tax AT

Power of revision - scope of assessment under limited scrutiny - It is settled position of law that while completing the assessment under limited scrutiny, the Assessing Officer cannot look beyond the issue for which the case was selected for scrutiny. - Revision u/s 263 cannot be made when AO has not power to adjudicate an issue.

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Power of revision - scope of assessment under limited scrutiny - ...

Assessing Officer Limited to Specific Scrutiny Issues; Section 263 Revision Power Not Applicable Beyond Scope.

December 10, 2019

Case Laws Income Tax AT

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