Addition beyond issue involved in limited scrutiny case is unsustainable

Sudhir Chadha Vs ACIT (ITAT Delhi)

ITAT Delhi held that it is settled law that the revenue cannot travel beyond the issues involved in the limited scrutiny cases, except in exceptional circumstances and hence addition confirmed beyond the limited scrutiny case is unsustainable.

Facts-

During the course of assessment proceedings, the Assessing Officer, noticed that the Assessee had debited expenses of Rs.4,80,000/- to its profit and loss account under the head “com

Please become a Premium member. If you are already a Premium member, login here to access the full content.