Tribunal held that the AO has to consider the claim of the assessee to make correct assessment. The Department could not take advantage of the ignorance of the assessee to collect more tax than is legitimately due in view of Circular No. 14 dated April 11, 1955. Therefore according to Circular No. 7 of 2017 there is a bar on the jurisdiction of the Assessing Officer to go beyond the subjected issue under limited scrutiny cases, but he is not restrained from adjudicating issues raised by the assessee.  Accordingly the matter remanded. (AY. 2014-15 )