Limited scrutiny- Reopening u/s 147.

[rajul5234]

Elecon engineering co. Gujarat high court. SCA 1641/2015. Dt. 30, 31/8/16.

Held, After Kelvinator's case of SC, when multiple reasons are recorded, limited scrutiny is permissible only to the extent of issues unprocessed at original scrutiny assessment u/s 143(3).

Refer para 21 in particular.

RK Patel