If The Case Is Selected For Limited Scrutiny Of A Specific Issue, The AO Has No jurisdiction To Make Additions Or Disallowances On Other Issues: ITAT Chandigarh

If The Case Is Selected For Limited Scrutiny Of A Specific Issue, The AO Has No jurisdiction To Make Additions Or Disallowances On Other Issues: ITAT Chandigarh

In the case of Vijay Kumar vs ITO, ITAT Chandigarh has held that:

The impugned additions have been made by the Assessing Officer on certain other issues, whereas, the case of the assessee was selected for the purpose of limited scrutiny relating to security transactions. The additions made by the Assessing Officer, thus, being exceeding his jurisdiction are not sustainable in the eyes of law and the same are accordingly ordered to be deleted.

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Dhanraj Sharma

Dhanraj Sharma is CEO of Tax Concept. He is on a Mission to Educate and Empower 10,000+ Professionals across the Country.

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