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 commissi

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