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Case Law Details

Case Name : Samastha Gujarathi Samaj Vs CIT (ITAT Pune)
Related Assessment Year : 2014-15
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Samastha Gujarathi Samaj Vs CIT (ITAT Pune)

Introduction: In a recent decision, the Income Tax Appellate Tribunal (ITAT) Pune addressed the critical issue of whether an assessment conducted under the banner of “limited scrutiny” could be expanded beyond its prescribed scope, especially when invoking revisionary jurisdiction under Section 263 of the Income Tax Act. This case revolves around the matter of Samastha Gujarathi Samaj and the Commissioner of Income Tax (Exemption), Pune.

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