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Matter which was not subject matter of limited scrutiny cannot be raised in revisionary proceedings
Case Law Details
- Case Name
- Longia Engineers Vs PCIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Chandigarh
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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
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