Assessee had e-filed his return of income declaring certain amount as income.  Subsequently, case of assessee was selected for limited scrutiny for examination of specific issues.  During course of assessment proceedings, Assessing Officer held  that assessee had purchased certain land for a consideration of Rs. 5 lakhs, whereas, Fair Market Value (FMV) of same was Rs.55.65 lakhs.  He fmade an addition of Rs.50.65 lakhs under section 56(2)(vii)(b).  On appeal the Tribunal held that   since case of assessee was selected for limited scrutiny for examination of specific issues, Assessing Officer could not have ventured into an issue (difference in purchase consideration of property) that did not form basis for taking up case for such scrutiny assessment without getting said limited scrutiny converted into complete scrutiny as per CBDT Circular No.20/2015 dated 29.12.2015. Addition is deleted. (AY. 2015-16)