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Limited Scrutiny

PCIT’s Different Views on Unrelated Issues do not Justify Invoking S.263 in Limited Scrutiny: ITAT [Read Order]

Kavi Priya

The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that the Principal Commissioner of Income Tax ( PCIT ) cannot invoke Section...

No Revision Order can be passed on issue raised by PCIT outside scope of Limited Scrutiny: ITAT...

Scope of verification under 'Limited Scrutiny' Confined to Genuiness of Capital Gain, not Deduction...

Assessment can't exceed prescribed Scope of "Limited Scrutiny" invoking Revisionary jurisdiction u/s...

AO Exceeding Jurisdiction in Enquiring Issues Beyond Scope of Limited Scrutiny is in Violation of...

AO cannot Travel Beyond Reasons for Selection of Scrutiny for Limited Scrutiny as per CBDT Circular: ITAT

The Income Tax Appellate Tribunal (ITAT) has recently held that assessing officer could not travel beyond reason for selection of scrutiny for limited scrutiny as per Central Board of Direct Tax...

Issue Not subject to Limited Scrutiny cannot be raised in Revisionary Proceedings: ITAT [Read Order]

The Chandigarh Bench of Income Tax Appellate tribunal ( ITAT )has held that the issue not subjected to limited scrutiny could not be raised in revisionary proceedings. Assessee-Longia Engineers,...

CBDT Instructions/Circulars binding on AO: ITAT quashes Assessment Violating Norms of Limited Scrutiny [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench, while quashing an income tax assessment passed in violation of the norms of the limited scrutiny, has held that the instructions/circulars...

AO can't make Addition beyond an issue which are not part of the reasons for Limited Scrutiny: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that AO can't make addition beyond an issue which are not part of the reasons for limited scrutiny. Shri R.S. Ahuja, CA...

Limited Scrutiny can be changed to Regular Assessment with Approval of Competent Authority: ITAT [Read Order]

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that limited scrutiny can be changed to the regular assessment with the approval of the competent authority. The assessee...

Assessing Officer not justified in making Disallowance of Interest Expenditure as it was not subject matter of Limited Scrutiny: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that the AO is not justified in making disallowance of interest expenditure as it was not subject matter of limited scrutiny. The AO in...

CIT(A) can’t enhance Taxable Income by making Disallowance on issue other than covered by Limited Scrutiny: ITAT

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that the CIT(A) cannot enhance taxable income by making disallowance on issues other than covered by limited scrutiny. The assessee,...