Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2019 (10) TMI 13

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ition in respect of issue for which the limited scrutiny was done - HELD THAT:- DR has been fair enough to admit that the impugned additions have been made by the Assessing Officer on certain other issues, whereas, the case of the assessee was selected for the purpose of limited scrutiny relating to security transactions As find that the additions made by the Assessing Officer, thus, being exce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... acts of the case. 2. That the Ld. Commissioner of Income Tax Appeal (s) Patiala is not justified in restrict the addition of ₹ 2,00,000/- on cash deposited in bank which is not part of the limited scrutiny. a.) The assessing officer had also erred in making addition of ₹ 282500/- on account of cash deposited in saving bank account which was deposit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amend or delete any of the grounds (s) of appeal before it is finally heard. 3. The main contention of the Ld. Counsel for the assessee is that the Assessing Officer while making the impugned additions has exceeded his jurisdiction. That the case of the assessee was selected for limited scrutiny issue i.e. regarding security transaction. The Assessing Officer could not find any r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates