Allowing the appeal of the assessee the Tribunal held that , 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. .( 434/CHD /2019, dt. 12.09.2019)(AY. 2014-15)
Vijay Kumar v. ITO (SMC) (Chd)(Trib), www.itatonline.org
S. 143(3): Assessment- 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.