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Limited Scrutiny Overreach Quashes ₹90 Lakh Section 68 Addition
Case Law Details
- Case Name
- Swabhumi Vintrade Pvt. Ltd. Vs DCIT (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-2018
- Courts
- All ITAT, ITAT Kolkata
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Swabhumi Vintrade Pvt. Ltd. Vs DCIT (ITAT Kolkata)
AO Crossed the Red Line—Addition Beyond Limited Scrutiny Held Void – Limited Scrutiny Means Limited Power: Kolkata ITAT Quashes ₹90 Lakh 68 Addition & Entire Assessment
Kolkata ITAT ‘D’ Bench in M/s Swabhumi Vintrade Pvt Ltd vs DCIT (ITA No.1839/Kol/2025, AY 2017-18, order dated 23-12-2025) allowed the assessee’s appeal in full and quashed the entire assessment, holding that the AO exceeded the scope of limited scrutiny and also lacked jurisdiction to frame the assessment.
The assessee had filed ROI declari...
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