Income Tax : The Tribunal ruled that additions made on issues beyond limited scrutiny were without authority since proper conversion to complet...
Income Tax : The Tribunal held that the AO cannot expand a limited scrutiny into full scrutiny without written approval from the Principal CIT....
Income Tax : ITAT Mumbai held that PCIT had no jurisdiction to invoke Section 263 on issues beyond scope of limited scrutiny, setting aside rev...
Income Tax : Delhi ITAT set aside income addition under Section 44AD, holding that Assessing Officer acted beyond his powers in a limited scrut...
Income Tax : Chennai ITAT set aside the assessment for exceeding the limited scrutiny scope and disallowing 80P without a spea...
Income Tax : Government of India issues guidelines for compulsory selection of returns for Complete Scrutiny during FY 2023-24. Find the proced...
Income Tax : Central Board of Direct Taxes (CBDT) released guidelines outlining the parameters and procedures for the compulsory selection of i...
Income Tax : CBDT Issues Guidelines for compulsory selection of Income Tax returns for Complete Scrutiny during the Financial Year 2022-23 and ...
ITAT Kolkata quashes assessment where AO expanded limited scrutiny beyond “cash deposit during demonetization” without proper procedure, citing CBDT instructions and High Court precedents.
ITAT Kolkata ruled for Weilburger Coatings, quashing an assessment order as the AO exceeded limited scrutiny scope without following CBDT conversion procedures.
ITAT Visakhapatnam ruled on whether an Assessing Officer can inquire beyond limited scrutiny, partly allowing an appeal regarding cash deposits during demonetisation.
ITAT Patna ruled the Assessing Officer exceeded limited scrutiny scope by making additions unrelated to large cash deposits without converting to complete scrutiny.
Calcutta HC upholds ITAT ruling, stating AO exceeded jurisdiction in Weilburger Coatings case by assessing beyond limited scrutiny scope. Appeal dismissed.
ITAT Kolkata rules on property valuation under Section 56(2)(vii)(b) and jurisdiction in limited scrutiny cases for AY 2014-15, allowing Nisha Gupta’s appeal.
ITAT rejected the assessee’s contention of limited scrutiny, stating that the notice under section 143(2) did not specify such limitation.
Chennai ITAT rules PCIT cannot expand limited scrutiny via Sec 263 in Cholan Paper vs PCIT case. Detailed analysis & conclusion. Read full text here.
ITAT Surat rules in Hasumatiben Jagdishbhai Patel vs. PCIT case, limiting further inquiry under Section 263 to issues directly connected with limited scrutiny. Detailed analysis provided.
ITAT Chennai rules no 263 revision for non-limited scrutiny issues. Upholds assessment order in Epimoney Pvt Ltd vs. ITO case for AY 2018-19.
