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PCIT cannot go beyond Limited Scrutiny – Revision u/s 263 Quashed
Case Law Details
- Case Name
- Kalpesh Dhanjibhai Makasana Vs PCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Ahmedabad
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Kalpesh Dhanjibhai Makasana Vs PCIT (ITAT Ahmedabad)
Ahmedabad Tribunal in quashed a revision order passed u/s 263, holding that PCIT could not invoke revisionary powers on issues outside the scope of limited scrutiny.
Assessee, an individual & director in a private company, filed return declaring income of Rs.6.12 crores. The case was selected for limited scrutiny to verify deduction u/s 80G. AO issued notices, examined donation of Rs.65 lakhs made to a trust through banking channels, verified supporting evidence including 80G(5)(vi) approval, & accepted the return u/s 143(3).
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