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2019 (10) TMI 13

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..... ition in respect of issue for which the limited scrutiny was done - HELD THAT:- DR has been fair enough to admit 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 As find that the additions made by the Assessing Officer, thus, being exce .....

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..... acts of the case. 2. That the Ld. Commissioner of Income Tax Appeal (s) Patiala is not justified in restrict the addition of ₹ 2,00,000/- on cash deposited in bank which is not part of the limited scrutiny. a.) The assessing officer had also erred in making addition of ₹ 282500/- on account of cash deposited in saving bank account which was deposit .....

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..... amend or delete any of the grounds (s) of appeal before it is finally heard. 3. The main contention of the Ld. Counsel for the assessee is that the Assessing Officer while making the impugned additions has exceeded his jurisdiction. That the case of the assessee was selected for limited scrutiny issue i.e. regarding security transaction. The Assessing Officer could not find any r .....

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