AO cannot travel beyond selected reasons for limited scrutiny

Duckwoo Autoind Pvt. Ltd. Vs PCIT (ITAT Chennai)

ITAT Chennai held that it is not open for the Assessing Officer to travel beyond the reasons for selection of the scrutiny for limited scrutiny.

Facts- The only issue in this appeal of the assessee is against the revision order passed by the PCIT u/s.263 of the Act, and the first facet of challenge was that whether the PCIT can revise the assessment framed by the AO u/s.143(3) of the Act, when the assessment itself was a limited scrutiny assessment and

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