The assessment was selected for limited scrutiny. Assessing Officer expanded scope of scrutiny and commenced certain enquiries. However, order granting approval for complete scrutiny was passed much after enquiry was commenced by Assessing Officer. Tribunal referred Instruction No.5 of 2016, dated 14-7-2016 and held that such action of Assessing Officer was impermissible. On appeal the Court held that only upon conversion of case to complete scrutiny after following procedure as outlined in CBDT Instruction, Assessing Officer could examine additional issues besides issue(s) involved in limited scrutiny. Order of Tribunal is affirmed. (AY. 2015-16)
PCIT v. Sukhdham Infrastructures LLP (2024)470 ITR 179 / 165 taxmann.com 84 (Cal) (HC)
S. 143(3) : Assessment-Limited scrutiny assessment-Assessing Officer had initially issued notice under section 143(2) for a limited scrutiny on three aspects-Assessing Officer could not have expanded scope of scrutiny without prior to obtaining approval for a complete scrutiny from appropriate authority. [S.119, 143(2), 260A]
Leave a Reply