Matter which was not subject matter of limited scrutiny cannot be raised in revisionary proceedings

Longia Engineers Vs PCIT (ITAT Chandigarh) ITAT held that matter relating to wages/labour expenses which was not subject matter of limited scrutiny cannot be raised in revisionary proceedings u/s 263 for the first time. It is now a settled position as held by the various Benches of the Tribunal that the matter which was not subject matter of limited scrutiny cannot be raised in revisionary proceedings u/s 263 and thereby enlarging the scope of limited scrutiny and broadening the scope of jurisdiction that was originally vested with the A.O. FULL TEXT OF THE ORDER OF ITAT CHANDIGARH This is an ...