notice u/s 148

[satbir singhwahi]

Dear Sir,

Case assessed u/s 143(3) ,limited scrutiny,return income accepted.But now case opened u/s 148 on issue not covered by limited scrutiny issue points.New issue can be taken when limited scrutiny already done.Please guide.

[DR.MARIAPPAN GOVINDARAJAN]

In my view no.

AI Summary

Reopening assessments should not introduce new issues when prior limited scrutiny has already examined and accepted the return. Where a return has been examined and accepted under limited scrutiny, a subsequent reassessment notice is constrained in scope and should not be used to raise new matters unrelated to the grounds justifying reopening.