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2023 (8) TMI 451 - AT - Income TaxScope of limited scrutiny u/s 143(2) - Addition u/s 69A - cash deposits the source of which remained unexplained - - HELD THAT:- In the present case, the Ld. AO made the impugned addition u/s 69A of the Act not falling within the scope of limited scrutiny and admittedly is without converting the limited scrutiny into complete scrutiny. This outstepping action of Ld. AO being extra-territorial to the scope of limited scrutiny in judicial precedents rendered itself void, resultantly no legs to stands, therefore directed for deletion. Legal ground is adjudicated in favour of the assessee, all remaining meritare grounds rendered themselves academic.
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