Assessment cannot exceed prescribed ‘limited’ scrutiny scope except as per due process of law

Sagar Uttam Murhe Vs DCIT (ITAT Pune)

Case law (2020) 120 com 187 CIT vs. Padmavati (Mad) (HC) holds that such an assessment could not exceed the scope of the prescribed ‘limited‘ scrutiny except as per the due process of law. This is indeed coupled with various coordinate benches decisions reiterating the very legal proposition. Faced with this situation, we hold that the learned Assessing Officer’s impugned assessment herein is non- est in the eyes of law. The same stands quashed.

FULL TEXT OF THE ORDER OF ITAT PUNE

These assessee’s twin appeals for AY 2014-15 arise against the CIT(A) 6, Pune’s separate orders; both dated 20.06.2018, passed in case Nos. PN/CIT(A)-6/DCIT Cir-8/10762/2016-17 and PN/CIT(A)-6/DCIT Cir-8/ 10075/2017-18, involving proceedings under Sections 143(3) and 271(1)(c) of the Income Tax Act, 1961 (in short the Act), respectively.

Heard both the parties. Case file perused.

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