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2018 (1) TMI 1069 - AT - Income TaxAO exceeding his jurisdiction in the limited scrutiny - case was selected for scrutiny through CASS - addition of capital gain - Held that:- AO has not exceeded its jurisdiction in limited scrutiny by verifying and consequently making an addition on account of capital gain. The appellant has pleaded that the jurisdiction of the AO is limited to examining the source of cash deposit. However, it’s only in the process of examining the source of cash deposit that the AO verified the claim of the appellant and thereby ended up making the addition on account of capital gain. Thus, this ground of assessee's appeal is dismissed
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