Dismissing the appeal of the revenue the Court held that Commissioner cannot travel beyond the show cause notice .Order of Tribunal is affirmed . Followed Commissioner of Customs v. Toyo Engg . India Ltd ( 2006) 7 SCC 592/ CIT v. Contimeters Electricals ( P) Ltd ( 2009) 317 ITR 249 ( Delhi)( HC) ( AY. 2009 -10 )
PCIT v. Bravo Sponage Iron (P) Ltd ( 2022) 212 DTR 291/ 326 CTR 85 ( Cal )( HC)
S. 263 : Commissioner – Revision of orders prejudicial to revenue -Commissioner cannot travel beyond the show cause notice – Order of Tribunal is affirmed [ S. 260A ]