Limited Scrutiny Can’t Morph into Roving Enquiry Without PCIT Nod: ITAT Ahmedabad

Mahendra Shambhulal Thakkar Vs ITO (ITAT Ahmedabad) Limited Scrutiny Can’t Morph into Roving Enquiry Without PCIT Nod: ITAT Ahmedabad Curbs AO’s Overreach Ahmedabad ITAT, Bench ‘D’, in Mahendra Shambhulal Thakkar Vs ITO (ITA No.1423/Ahd/2025; AY 2016-17; order dated 18-12-2025), allowed the assessee’s appeal for statistical purposes and laid down a clear restraint on the scope of assessment in limited scrutiny cases. The Tribunal noted that the case was selected for limited scrutiny only to verify (i) correctness of turnover/receipts and (ii) disclosure of investment and income relat...