Limited scrutiny is limited to aspects of information received through AIR returns

Sanjeev Kr. Khemka Vs PCIT (ITAT Kolkata) Explore the Sanjeev Khemka vs PCIT case, addressing limited scrutiny, jurisdiction, and errors under Section 263 – ITAT Kolkata decision. In the case of Sanjeev Kr. Khemka vs. PCIT (ITAT Kolkata), an appeal for the assessment year 2011-12 was made against the order of the Commissioner of Income Tax-15, Kolkata, dated 29.02.2016, passed under section 263 of the Income Tax Act, 1961 (referred to as ‘the Act’). The central issue in this case revolves around whether it was a case of limited scrutiny or regular scrutiny. The Assessing Offi...