Assessee’s return was selected for limited scrutiny to verify capital gain deductions Assessing Officer completed the assessment by disallowing the deduction under section 54B, but allowed the claim towards cost of improvement under section 48. PCIT revised the order. On appeal, the Tribunal held that although the case was selected for limited scrutiny to verify the capital gain deduction claim, the Assessing Officer had not asked for any details or made any enquiry regarding the cost of improvement. The revision order was affirmed. (AY. 2020-21)