AO cannot expend scope of limited Income tax scrutiny

JDB Finance Vs DCIT (ITAT Kolkata) Assessee’s case has been selected for ‘limited scrutiny’ under the CASS. Therefore, we note that the assessee’s case was selected for ‘limited scrutiny’ only and the assessing officer should not have expanded the scope of ‘limited scrutiny’ without recording reasons for doing so and without taking permission from the concerned Pr.CIT/CIT. The ld. Counsel also drew our attention to the notice issued by assessing officer under section 142(1) dated 07.06.2016 which is placed at page no. 45 & 46 of the Paper Book wherein the assessee was direc...