In ‘Limited Scrutiny’ AO can only examine those issues for which case been selected

Kintukumar Ambalal Patel Vs DCIT (ITAT Ahmedabad) 

The issue raised by the assessee in additional ground is that the learned CIT-A erred in confirming the order of the AO by expanding the scope of limited scrutiny assessment to complete scrutiny without necessary approval.

Ld. AR further claimed that the Assessing Officer has converted the “Limited Scrutiny” to the normal/regular scrutiny u/s 143(3) of the Act, on the basis of document received from Revenue authority without taking necessary approval from the appropriate authority.

On the other hand the

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