Can invocation of revisionary jurisdiction u/s 263 by CIT is sustainable by holding the assessment order as erroneous and prejudicial to the interest of revenue in respect of issue which was not a reason for selection of the case for limited scrutiny?
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625 total views ITA No. 627/PUN/2019-Assessment Year : 2014-15 INCOME TAX APPELLATE TRIBUNAL, PUNE “B” BENCH, PUNE Shree Samastha Gujarathi Samaj, V/s. The CIT (Exemption), Pune Assessee by : Shri Pramod Shingte, CA Revenue by : Shri Ajay Kumar Kesari, DR…