Section 263- Revision Order- AO cannot examine the aspect which CIT has not asked him to examine

Assessee is dealing in lottery business and original assessment was completed u/s. 143(3) of the Act vide order dated 21.05.2009, whereby the AO without going into the details and allowability of expenses, disallowed on estimate basis a sum of Rs.87,700/- out of the total expenses. Subsequently, CIT-XVI, Kolkata issued show cause notice to revise the assessment u/s. 263 of the Act framed by AO u/s. 143(3) of the Act for the reason that the AO has not examined the applicability of section 194G read with section 40(a)(ia) of the Act in respect of commission payments made to retailers. For this, ...