Income Tax : CBDT has identified six categories of returns for compulsory scrutiny during FY 2026-27. Selection triggers detailed examination b...
Income Tax : CBDT has identified search, survey, and reassessment cases for compulsory scrutiny in FY 2026-27. The guidelines highlight the Dep...
Income Tax : The ITAT Delhi held that the Assessing Officer could not make a disallowance under Section 14A when the case was selected only for...
Income Tax : Tribunal held that the Assessing Officer exceeded the scope of limited scrutiny by making disallowances beyond the selected issues...
Income Tax : The Tribunal held that the Assessing Officer exceeded the scope of limited scrutiny by treating capital gains as business income w...
Income Tax : The ITAT Kolkata held that the Assessing Officer could not examine issues beyond the limited scrutiny mandate without following CB...
Income Tax : The ITAT Delhi held that the Assessing Officer travelled beyond the limited scrutiny mandate by examining a loan transaction unrel...
Income Tax : The CBDT has identified specific categories of taxpayers whose returns will be compulsorily selected for complete scrutiny during ...
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 ...
The Tribunal held that the AO cannot expand a limited scrutiny into full scrutiny without written approval from the Principal CIT. Additions under Sections 2(22)(e) and 69A were struck down, reaffirming that CBDT instructions are mandatory.
ITAT Mumbai held that PCIT had no jurisdiction to invoke Section 263 on issues beyond scope of limited scrutiny, setting aside revision order as invalid.
Delhi ITAT set aside income addition under Section 44AD, holding that Assessing Officer acted beyond his powers in a limited scrutiny case meant only for verifying cash deposits.
Chennai ITAT set aside the assessment for exceeding the limited scrutiny scope and disallowing 80P without a speaking order or SCN. Remanded the case for fresh, compliant adjudication.
It is settled proposition of law that CBDT circulars are binding on department and it has to be strictly followed by officers of department. AO cannot be permitted to travel beyond the issues for which case was selected for limited scrutiny without taking mandatory permission from concerned PCIT or Pr.CCIT.
The ITAT Ahmedabad has ruled that the PCIT cannot initiate a revision to an assessment order based on issues that fall outside the scope of a limited scrutiny.
Kolkata ITAT rules Section 143(2) notice without specifying scrutiny type is invalid, leading to quashed assessment for Durga Automotives.
The ITAT Delhi ruled on ACIT vs. B.K. Sales Corporation, emphasizing that Assessing Officers must adhere to limited scrutiny parameters, disallowing additions outside the scope.
Punjab & Haryana High Court dismisses revenue appeals, quashing tax scrutiny assessment against Crystal Phosphates Ltd. due to non-compliance with binding CBDT instructions for case selection.
ITAT Kolkata quashes assessment where AO expanded limited scrutiny beyond “cash deposit during demonetization” without proper procedure, citing CBDT instructions and High Court precedents.
