The assessee purchased a property for 41,50,000 against the stamp duty value of the property being Rs.77,19,000. The case was selected for limited scrutiny in order to verify the source of funds used for purchase of property. The assessee explained the source of funds to the tune of 41,50,000, however the AO made an addition of 3,00,000 disbelieving the receipt of gift received from brother and explaining the explanation for the balance sources of money for purchase of immovable property. The PCIT later found that the AO had not enquired into the applicability of s. 50C and issued notice under section 263 of the Act. On appeal the Tribunal held that it is beyond the power of the AO to look into any other issue when the case itself was selected for limited scrutiny. Hence the PCIT also could not look into any other issue other than the limited issue on which matter was selected for scrutiny and the order u/s. 263 could not be sustained in the eyes of law.  (AY. 2014-15)