Allowing the appeal the Tribunal held that in view of CBDT Instruction No. 7/2015, 20/2015 and 5/2016 and CBDT letter dated 30-11-2017, it was established that Assessing Officer could not go beyond reason for selection of matter for limited scrutiny. Accordingly revision order to consider other aspects is held to be without jurisdiction. (AY. 2015-16)
Balvinder Kumar v. PCIT (2021) 187 ITD 454 / 212 TTJ 391/ 203 DTR 155 (Delhi)(Trib.)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-limited scrutiny-No jurisdiction to go beyond reason for which the case was selected for limited scrutiny-Revision to consider other aspects is held to be without jurisdiction. [S. 143(3)]