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Limited Scrutiny Can’t Morph into Roving Enquiry Without PCIT Nod: ITAT Ahmedabad
Case Law Details
- Case Name
- Mahendra Shambhulal Thakkar Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Ahmedabad
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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...
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