| COURT: | ITAT Chandigarh |
| CORAM: | Sanjay Garg (JM) |
| SECTION(S): | 143(3) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | CBDT Guidelines for scrutiny of cases, limited scrutiny |
| COUNSEL: | Kuldeep Dhiman |
| DATE: | September 12, 2019 (Date of pronouncement) |
| DATE: | October 2, 2019 (Date of publication) |
| AY: | 2014-15 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 143(3): 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. | |
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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