This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
AO Cannot Exceed Scope of Limited Scrutiny Without Approval: ITAT Bangalore
Case Law Details
- TaxGuru Citation
- 2026 taxguru.in 6026
- Case Name
- Hoskote Subbanna Sadananda Vs ITO (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Bangalore
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Hoskote Subbanna Sadananda Vs ITO (ITAT Bangalore)
Limited Scrutiny Means Limited Power – Bangalore ITAT Pulls Up AO for Going Beyond Demonetisation Issue
The Bangalore ITAT held that where a case is selected for limited scrutiny only for verification of cash deposits during demonetisation, the AO cannot travel beyond that issue without obtaining approval from higher authorities as mandated under CBDT Instructions. The Tribunal therefore restricted the scope of enquiry only to demonetisation-period deposits and restored the matter back to the AO for fresh verification.
T...
Author Info
