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2023 (7) TMI 786 - AT - Income TaxScope of Limited scrutiny u/s 143(2) - disallowance u/s 40A(7) - Whether the AO has travelled beyond the scope of limited scrutiny and made additions in respect of three issues (subject matter of challenge before the Tribunal) which never formed part of the issues identified for limited scrutiny - HELD THAT:- The assessee submitted that the AO framed assessment beyond the scope of limited scrutiny is not correct as the proposal for addition in respect of disallowance u/s 40A(7) of the Act was deleted and the Assessing Officer has restricted its comments only on the issue of disallowance under Section 40A(7) of the Act which is in consonance with limited scrutiny assessment. Therefore, ground no.1 is dismissed. Disallowance u/s 36(1)(va), addition u/s 37 and addition under other sources - The said disallowances were made as per order dated 13.11.2019 which is intimation under Section 143(1) of the Act and the same was not challenged by the assessee before the CIT(A) as well as before the Tribunal. This amounts to acceptance of the disallowance on the intimation under Section 143(1) itself and the same cannot be taken at this juncture as the appealable order has not commented on the said disallowance or not given any reasons on the said disallowances. It is merely mentioning the earlier disallowances. The assessee has not challenged the intimation under Sub-section-1 of Section 143 before the CIT(A) and, therefore, scope of the appeal before the Tribunal is restricted to limited scrutiny only. Therefore, the disallowance made by the Assessing Officer in respect of intimation under Section 143(1) of the Act cannot be taken in the present appeal. Therefore, ground no.2 is dismissed.
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