Limited Scrutiny not converted into complete scrutiny – ITAT dismisses Appeal

Diganta Deka Vs PCIT (ITAT Guwahati)

The present article delves into the details of an income tax appeal directed against the order of the ld. Principal Commissioner of Income Tax, Guwahati-1, dated 31st March 2021, for the Assessment Year (A.Y.) 2015-16 under Section 263 of the Income Tax Act. The crux of the appeal revolves around the contention that the ld. Commissioner erred in assuming power under Section 263, leading to the setting aside of the assessment order dated 18th December 2017 under Section 143(3) of the Incom

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