Limited Scrutiny - Page 3

Limited Scrutiny for turnover Difference in ITR & ST Return – AO can verify with Form 26AS

SNS Constructions P. Ltd. Vs ITO (ITAT Delhi)

SNS Constructions P. Ltd. Vs ITO (ITAT Delhi) In this case there was a difference of Rs. 14,25,463/- between books of account and the payment received as per Form 26AS. The Assessing Officer treated the amount of Rs. 14,25,463/- as undisclosed receipts and added the same to the income of the assessee. Thereby the Assessing […]...

PCIT cannot pass revision order on issues which are not subject matter of limited scrutiny assessment proceedings

Yuvaraj Vs ITO (ITAT Chennai)

Learned PCIT has exceeded her jurisdiction in examining issues other than the issues which is subject matter of limited scrutiny assessment proceedings before the Assessing Officer....

Disallowance cannot be made on issues which are not subject matter of limited scrutiny

Dharam Bhushan Jain Vs ACIT (ITAT Delhi)

A.O. has not made any addition/disallowance on those two counts for which the case was selected for limited scrutiny, but he has made certain additions on an issue which was not the subject matter of limited scrutiny and there is nothing on record to suggest that the A.O. has taken necessary approval from the PCIT/CIT for converting the l...

Expanding of Limited Scrutiny scope by Section 263 order is invalid

Rajani Venkata Naga Annavarapu Narayana Vs PCIT-20 (ITAT Delhi)

ITAT find that order u/s 263 passed by PCIT dwelled into the issue of re-computation of capital gains which is beyond the mandate of limited scrutiny issued by CBDT. Hence, directions of PCIT are beyond selection criteria of scope of scrutiny for instant year cannot be held to be legally valid....

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