Case Law Details
Case Name : Smt. Gurpreet Kaur Vs ITO (ITAT Amritsar)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Amritsar
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Brief of the case:
- The ITAT Amritsar bench in the above cited case held that the scrutiny of cases selected on the basis of information received through Annual Information Return (AIR) would be limited only to the aspects of information received through AIR. Therefore, any enquiries made beyond verifying the AIR transaction would result in crossing the scope of limited scrutiny which is not allowed unless there is a potential escapement more than 10 lacs and prior approval of the Commissioner is sought
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