The Tribunal held that when the return of income was selected for scrutiny, the only information which was available to the Department was the return of income filed online containing particulars as per the financial statements and not a hard copy of the financial statements filed subsequently; therefore, what had been selected for examination was the figure of sundry creditors amounting to Rs. 76,58,117 by the Assessing Officer and during the course of assessment proceedings, the Assessing Officer on the basis of such selection had proceeded to examine the sundry creditors amounting to Rs. 76,58,117 as part of limited scrutiny assessment to which the assessee had voluntarily participated without raising any objections and supplied information or documentation. Therefore, the assumption of jurisdiction under section 263 was well within the limited scrutiny for which the matter was initially selected for examination by the Assessing Officer. (AY. 2015-16)