Limited Scrutiny Cannot Be Expanded Without CBDT Approval: ITAT Kolkata

Advertisement Shake Akhtar Hossain Vs ACIT (ITAT Kolkata) The Income Tax Appellate Tribunal (ITAT), Kolkata, considered the assessee’s appeal against the order of the Commissioner of Income Tax (Appeals)-9, Kolkata, for Assessment Year 2015-16. The assessee raised an additional legal ground contending that the assessment was invalid because the notice under Section 143(2) of the Income-tax Act had been issued by an Assistant Commissioner of Income Tax (ACIT) who lacked jurisdiction over the assessee. The assessee submitted that the returned income was Rs. 19,27,470, which, under CBDT ...