Revision : Where case of assessee was selected for limited scrutiny assessment on sole issue of business expenses, Principal Commissioner could examine only that issue by invoking revision under section 263 which was before Assessing Officer during course of scrutiny assessment and not other issues regarding contractual income and professional charges received by assessee which had not been subject matter of assessment in a limited scrutiny assessment – Mind Sports League (P.) Ltd. v. Principal Commissioner of Income-tax – [2023] 157 taxmann.com 815 (Kolkata – Trib.)