Limited scrutiny- AO cannot go beyond dispute raised in section 143(2) notice

Chaitanya Bansibhai Nagori Vs PCIT (ITAT Ahmedabad) Facts- The appellant is a Gynecologist doctor running a hospital in Ahmedabad. The assessee had purchased an immovable property through a registered sale deed for a total sale consideration of Rs.1,42,27,200/-The jantri value as per the stamp duty authority has been worked out to Rs.2,59,34,694/- and the appellant paid the stamp duty of Rs.12,70,800/-. There was a difference of Rs.1,17,07,495/- between the jantri value of Rs,2,59,34,694/- The Assessing Officer taxed this difference as income by the provisions of section 56(2)(vii)(b) of the I...