Commissioner issued notice under section 263 on two issues  (a) disallowance of Fringe Benefit Tax (FBT) included in miscellaneous expenses and not allowed by Assessing Officer and (b) provision in respect of slow moving and obsolete inventories-Commissioner also directed Assessing Officer to make enquiry in respect of third issue being particulars of payments made to persons specified under section 40A(2)(b) allowed in assessment order. On appeal the Tribunal held that since issue of payments made to persons specified under section 40A(2)(b), was never raised by Commissioner in notice served upon assessee, said ground could not form basis for revision of assessment order under section 263. On appeal High Court affirmed the Order of the Tribunal. CIT v. Amitabh Bachchan (2016) 240 Taxman 221/ 384 ITR 200 (SC distinguished on facts. (AY. 2009-10)