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Case Law Details

Case Name : Balvinder Kumar Vs PCIT (ITAT Delhi)
Related Assessment Year : 2015-16
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Balvinder Kumar Vs PCIT (ITAT Delhi)

There is no dispute that the case of the assessee was picked up for scrutiny under the category of limited scrutiny. This fact is established from the assessment order and also the notice issued under section 143(2) of the Act.

CBDT instructions and the letter clearly establish that it’s not open for the learned Assessing Officer to travellers beyond the reason for selection of the matter for limited scrutiny and on that aspect the assessment order in

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