{"id":63710,"date":"2026-08-04T05:53:46","date_gmt":"2026-08-04T00:23:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bindumalyam-panduranga-allanharinarayan-v-ito-2025-125-itr-507-175-taxmann-com-388-bang-trib-3\/"},"modified":"2026-08-04T05:53:46","modified_gmt":"2026-08-04T00:23:46","slug":"bindumalyam-panduranga-allanharinarayan-v-ito-2025-125-itr-507-175-taxmann-com-388-bang-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bindumalyam-panduranga-allanharinarayan-v-ito-2025-125-itr-507-175-taxmann-com-388-bang-trib-3\/","title":{"rendered":"Bindumalyam Panduranga Allanharinarayan v. ITO (2025) 125 ITR 507 \/ 175 taxmann.com 388 (Bang.)(Trib.)"},"content":{"rendered":"<p>The assessee contended that the Assessing Officer travelled beyond the scope of limited scrutiny. The Tribunal held that the additions arose from information regarding assets and liabilities which the assessee was statutorily required to disclose in the return of income but failed to furnish. Since the issues emerged from details produced during assessment proceedings, the Assessing Officer had acted within the permissible scope of limited scrutiny. (AY. 2018-19).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.143(3): Assessment- Limited scrutiny-Enquiry into assets and liabilities arising from information furnished during assessment-Within scope of scrutiny.[S.2(13), 22, 23, 28(i), 44AD]<\/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-63710","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gzA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63710","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=63710"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63710\/revisions"}],"predecessor-version":[{"id":63711,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63710\/revisions\/63711"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63710"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63710"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}