Scope of verification in limited scrutiny not extendable to other issues

Bharatnagar Buildcon LLP Vs PCIT (ITAT Pune) ITAT Pune held that as the case was selected for limited scrutiny and the same was not converted into complete scrutiny, the scope of verification of AO cannot be extended to other issues/matter. Accordingly, appeal allowed. Facts- The assessee e-filed its return declaring total income at Rs.78,29,61,960/-. The return was selected for Limited scrutiny through CASS. After certain notices and compliance by the assessee, the Assessing Officer (AO) completed the assessment u/s.143(3) of the Act at the returned income vide his order dated 26-12-2018. On ...