ITAT held revision u/s 263 could not address issues beyond limited scrutiny under CASS

Avinash Chalana and Company Vs PCIT (ITAT Indore)

Conclusion: An issue which was not a point in limited scrutiny under CASS could not be taken up in the proceeding u/s 263 as an appropriate remedy for such an issue was either the AO would have obtained the approval of the competent authority for expanding the limited sc

Please become a Premium member. If you are already a Premium member, login here to access the full content.