PCIT not entitled to go beyond reasons related to limited scrutiny

Sanjiv Kumar Mittal Vs PCIT (ITAT Delhi)

On appraisal of the evidences placed before us, we find that vide notice dated 10.08.2018 specific queries were raised by the AO in relation to the issue raised for the purposes of limited scrutiny, i.e., ‘Payment of tax in cash during demonetization period’. In response, the assessee has filed replies explaining the relevant facts in this regard. The Assessing Officer was satisfied with the answers made available in response to allegation towards payment of tax in cash. Thus, in the absence of any error in t

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