TaxTMI 
TaxTMI 
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.
notice u/s 148
30 Jun 2021 
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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. (AI Summary)
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. (AI Summary)
