9911796707
TMI Blog2021 (10) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- As perused the material on record and it is noticed that nowhere in the assessment record, AO has made any reference that any approval of the higher authority was taken for converting the case of the assessee from limited scrutiny to the detailed scrutiny. We opined that the decision of CIT(A) is unjustified since the CIT(A) has neither called any remand report from the AO on the obj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bad dated 27-06-2018, in proceedings under section 143(3) of the Income Tax Act, 1961; in short the Act . 1. The Ld. A. O. has erred in law and on facts computing income of Rs.24,40,300/-even though the appellant has provided all necessary explanations and details during the assessment proceedings. 2. The Id. AO has erred in law in expanding the limited scrutiny to complete scrutiny by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est and rent received from other sources to income from business and profession and incorrectly set off the income against brought forward business loss of Rs. 13,92,146/- which would not be available to the assessee. 4. Aggrieved assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) has dismissed the appeal of the assessee. 5. Heard both the sides and perused the material on recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the circumstances, we opined that the decision of ld. CIT(A) is unjustified since the ld. CIT(A) has neither called any remand report from the Assessing Officer on the objection of the assessee regarding taking of approval from higher authority for converting limited scrutiny to the detailed scrutiny nor the ld. CIT(A) has given detailed reason along with the points for determination of his decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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