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2023 (10) TMI 921 - CALCUTTA HIGH COURTLimited scrutiny u/s 143(2) - AO jurisdiction in completing the assessment on grounds which were not subject matter of the limited scrutiny - HELD THAT:- Tribunal rightly allowed the assessee’s appeal on the said issue. This Court had an occasion to consider a somewhat similar issue in the case of Sukhdham Infrastructures LLP [2023 (8) TMI 888 - CALCUTTA HIGH COURT] held that scheme of assessment as provided under Section 143 of the Act is a complete code by itself and the circumstances under which the power under sub-section (2) of Section 143 could be invoked has been clearly spelt out and on a reading of sub-section (3) of Section 143, it s evidently clear that on the day specified in the notice issued under sub-section (2), or as soon afterwards as may be, after hearing such evidence as the assessee may produce and such other evidence as the Assessing Officer may require on specified points, and after taking into account all relevant material which he has gathered, the Assessing Officer shall, by an order in writing, make an assessment of the total income or loss of the assessee, and determine the sum payable by him or refund of any amount due to him on the basis of such assessment. Therefore, the question of part of the provision being procedural is an incorrect interpretation of the scheme provided u/s 143 of the Act. Decided against revenue.
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