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2020 (4) TMI 531 - AT - Income TaxScope of limited scrutiny - Addition u/s 43CA - selection of the case for limited scrutiny under CASS were “Real Estate business with high closing stock (verify whether assessee has adopted percentage completion method) - HELD THAT:- Assessing Officer can widen the scope of scrutiny even the case is selected for limited scrutiny under CASS, however, the condition precedent for such widening of the scope is that the Assessing Officer has to seek prior approval of the authorities mentioned. Such prior approval and the permission of the PCIT is lacking in the instant case. There was no satisfaction about the merits of the issue which necessitated complete scrutiny in the instant case. Hence, the assessment framed by the assessee on the issues which are not inconsonance of the instruction of CBDT are liable to be quashed. The addition u/s 43CA, since beyond the scope of the limited scrutiny is hereby ordered to be deleted. - Decided in favour of assessee.
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