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Section 263 Cannot Expand Beyond Limited Scrutiny Scope: ITAT Delhi
Case Law Details
- TaxGuru Citation
- 2026 taxguru.in 676
- Case Name
- Harun Ali Vs PCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
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Harun Ali Vs PCIT (ITAT Delhi)
Section 263 Cannot Travel Beyond Limited Scrutiny: ITAT Quashes Revision on Labour Payments and 40(a)(ia)x
The Delhi Bench “E” of the ITAT, in Harun Ali v. Pr. CIT (AY 2015-16), allowed the assessee’s appeal and quashed the revisionary order passed under section 263, holding that the PCIT exceeded jurisdiction by venturing beyond the scope of limited scrutiny.
The assessment was originally completed under section 143(3) pursuant to limited scrutiny on specific CASS reasons—(i) mismatch of TDS credit vis-à-vis Form 26AS, (ii) mismatch in ...
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