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Limited Scrutiny Breach: AO Cannot Travel Beyond Statutory Scope – ITAT Raipur
Case Law Details
- Case Name
- Mohammad Parvez Alam Vs ITO (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Raipur
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Mohammad Parvez Alam Vs ITO (ITAT Raipur)
Scope of Limited Scrutiny Breached -AO Cannot Travel Beyond Limited Scrutiny without proper approval
Assessee had taken loan of Rs. 12,34,078/- from his wife Smt. Raziya Khan. AO, while scrutinising the balance sheet, enquired into the genuineness & creditworthiness of the loan & since the Assessee failed to furnish supporting documents, AO made addition of Rs. 12,34,078/- u/s 68. CIT(A) upheld the addition.
Before Tribunal, it was argued that the case was selected for limited scrutiny only for verifying cash deposits during the year. AO, after...
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