Section 263 Revisionary Powers Limited to Issues Addressed in Limited Scrutiny

Vijay Rajnikant Patel Vs PCIT (ITAT Ahmedabad)

The case of Vijay Rajnikant Patel Vs PCIT before the Income Tax Appellate Tribunal (ITAT) Ahmedabad concerns the interpretation of Section 263 revisionary powers under the Income Tax Act, 1961. The appellant, Vijay Rajnikant Patel, challenged the order dated 25.03.2023 passed by the Learned Principal Commissioner of Income Tax-3, Ahmedabad, under Section 263 of the Act.

The grounds of appeal raised by the assessee primarily questioned the legality of the revisionary order, contending that it

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