ITAT Kolkata Quashed Assessment for Exceeding Limited Scrutiny Jurisdiction

Subodh Adhikary Vs ITO (ITAT Kolkata) ITAT Kolkata Quashes Assessment for Breach of Limited Scrutiny Norms; Additions Beyond Scope Held Without Jurisdiction The Kolkata Bench of the Income Tax Appellate Tribunal allowed the appeal of Subodh Adhikary for AY 2015–16, holding that the entire assessment was vitiated due to the Assessing Officer’s unauthorised expansion of limited scrutiny into complete scrutiny in violation of binding CBDT Instructions. The Tribunal noted that the case was selected under CASS for “Limited Scrutiny” solely on the issue of cash deposits, as expressly stated ...