ITAT Hyderabad: AO Cannot Exceed Limited Scrutiny Scope – Entire Assessment Held Invalid

Krishna Constructions Vs ITO (ITAT Hyderabad) ITAT Hyderabad: AO Cannot Exceed Limited Scrutiny Scope – Entire Assessment Held Invalid In this case, the assessee’s scrutiny was specifically limited to verification of cash deposits under CASS. However, the Assessing Officer (AO) went beyond this mandate and examined the entire bank credits, ultimately making additions of over ₹2.20 crore by treating them as business income and unexplained money. The Tribunal held that such action is clearly beyond jurisdiction, as CBDT instructions strictly restrict the AO from expanding the scope of limi...