9911796707
TMI Blog2023 (2) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... his is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)-7, Pune [the 'CIT(A)'] dated 20.08.2018 for the assessment year 2015-16. 2. Briefly, the facts of the case are that the appellant is a partnership firm formed under the Partnership Act. It is engaged in the business of builders. The Return of Income for the assessment year 2015-16 was fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed before the ld. CIT(A) contending inter alia that when the case was selected for limited scrutiny, the Assessing Officer cannot travel beyond the issues for which the case was selected for scrutiny assessment. Without prejudice to the above, it is contended that the provision of expenses should be allowed as deduction, as the provision of expenses was made based on the certificate issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpletion method. He also placed reliance on the decision of the Hon'ble Supreme Court in the case of Rotork Controls India (P.) Ltd. vs. CIT, 314 ITR 62 (SC). 6. On the other hand, ld. Sr. DR placing reliance on the decision of the ld. CIT(A) prayed that the order of the ld. CIT(A) is based on the proper appreciation of facts of the case as well as on law and does not warrant for any interference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ratio of the decisions of the Hon'ble Supreme Court in the case of Rotork Controls India (P.) Ltd. (supra) and Bharat Earth Movers Ltd. laid down by the ld. AR have no application to the facts of the present case. The CIT(A) had rightly held that when the case was taken up for scrutiny under "Limited Scrutiny" for the purpose of verification of low income, verification of expenses also falls wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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