Scope of limited scrutiny cannot be extended without approval of administrative CIT

Suresh Jugraj Mutha Vs Addl.CIT (ITAT Pune)

Conclusion: It is outside the jurisdiction of AO converting the limited scrutiny case like the present one to the unlimited one without the approval of Administrative Commissioner of Income Tax.

Facts –

Assessee filed the return and the case was taken up for limited scrutiny for the purpose of scrutinizing the cash deposit in saving bank as per AIR information.

However AO made addition on account of disallowance of interest and disallowed deduction claimed by the assessee u/s 54.

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