Case Law Details
Case Name : Amit Kumar Dey Vs DCIT (ITAT Delhi)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Delhi
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Amit Kumar Dey Vs DCIT (ITAT Delhi)
Now we come to the issue of the enhancement made by the CIT (Appeals). Firstly, on perusal of the above facts, we hold that when the case of the assessee was selected for limited scrutiny, the ld. CIT (Appeals) can make enhancement only with the aspect of issues that were part of the limited scrutiny. Otherwise, it may happen that the ld. Assessing Officer may pass an order on the issues related to limited scrutiny and the ld. CIT (Appeals) may enhance the income of the assessee on issues
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