{"id":61875,"date":"2026-07-07T11:22:37","date_gmt":"2026-07-07T05:52:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anantula-vijay-mohan-v-dcit2025-236-ttj-312-174-taxmann-com-1002-bangtrib\/"},"modified":"2026-07-07T11:22:37","modified_gmt":"2026-07-07T05:52:37","slug":"anantula-vijay-mohan-v-dcit2025-236-ttj-312-174-taxmann-com-1002-bangtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anantula-vijay-mohan-v-dcit2025-236-ttj-312-174-taxmann-com-1002-bangtrib\/","title":{"rendered":"Anantula Vijay Mohan v. DCIT(2025) 236 TTJ 312 \/ 174 taxmann.com 1002 (Bang)(Trib)"},"content":{"rendered":"<p>Held that in a &#8220;limited scrutiny&#8221;, the scope of enquiry shall be restricted to the &#8220;limited scrutiny&#8221; issues; in view of the fact that the assessee&#8217;s case was selected only for the examination of refund claim and whether investment and income relating to foreign bank account are duly disclosed, the AO exceeded his jurisdiction in disallowing the claim of capital loss and determining the business loss by allowing set off against capital gain by expanding the scope of &#8220;limited scrutiny&#8221; without obtaining prior approval from the concerned Principal CIT\/CIT; impugned order of the AO is set aside.(AY. 2016-17, 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3): Assessment-Limited scrutiny-Addition made on other issues-AO exceeded his jurisdiction in disallowing the capital loss and determining the business loss by allowing set-off against capital gain-The order of the AO is set aside.[S. 45, 143(2)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61875","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g5Z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61875","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61875"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61875\/revisions"}],"predecessor-version":[{"id":61876,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61875\/revisions\/61876"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}