Section 263 of the Income Tax Act, 1961— Revision — Revisional jurisdiction cannot be exercised for broadening the scope of jurisdiction that was vested with the AO while framing the assessment since the assessee's case was selected for limited scrutiny for specific reasons, therefore, the order passed by the AO under section 143(3) cannot be said to be erroneous and prejudicial to the interests of revenue— Su-Raj Diamond Dealers P. Ltd. vs. Principal Commissioner of income tax [2020] 203 TTJ (Mumbai) 137