Assessment Order Cannot Be Revisioned Under Section 263 for Issues Beyond Limited Scrutiny Scope
Assessment Order Cannot Be Revisioned Under Section 263 for Issues Beyond Limited Scrutiny Scope Issue Whether a Principal Commissioner can invoke revisionary powers under Section 263 on an issue beyond the scope of limited scrutiny when the Assessing Officer did not examine it during assessment. Facts Limited Scrutiny Selection: For Assessment Year 2020-21, the assessee-company’s… Read More »