Scope of additions beyond the limited scrutiny assessment u/s ...

Case Laws Income Tax

January 10, 2023

Scope of additions beyond the limited scrutiny assessment u/s 143 - As such the entire issue should have been limited to the extent of the dispute raised in the notice issued under section 143(2) of the Act for the limited scrutiny but the AO in the present case has exceeded his jurisdiction as discussed above. Thus, we hold the addition made by the AO without having valid jurisdiction cannot be sustained. - AT

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Scope of additions beyond the limited scrutiny assessment u/s ...

Case Laws Income Tax

January 10, 2023

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