Tribunal set aside the order of the revision order of the Commissioner on the ground that  in instant case limited scrutiny was in respect of excess liability shown and disallowance under section 40A(3),  whereas show cause notice under section 263 was regarding FIFO method of valuation of closing stock adopted by assessee and these were unconnected issues, assessment order could not be held to be erroneous and prejudicial to interest of revenue when Assessing Officer could not have travelled beyond issues forming subject matter of limited scrutiny. Order of Tribunal  quashing the revision order is affirmed.(AY. 2014-15)