Addition beyond the limited scrutiny notice is unsustainable

ACIT Vs Trehan Promoters and Builders Pvt. Ltd. (ITAT Delhi)

ITAT Delhi held that in case of limited scrutiny, AO cannot exceed the jurisdiction beyond the one which he has carved out himself in the notice issued for limited scrutiny. Addition beyond his jurisdiction is unsustainable.

Facts-

Assessee was engaged in the business of purchase, construction, development and sale of commercial IT space at Gurgaon, Haryana. An assessment order

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