Board Instructions - AIR

[Guest]

If a case is taken into scrutiny on the basis of AIR, can asseessee has any right to restrict the AO to the inquiry covered under AIR or AO has similar powers in other cases picked up in scrutiny. I think some board instructions had been issued in past and later modified or so. Please help me out.

AI Summary

Can an Assessing Officer Limit Inquiries to AIR Suggestions Under Sections 143(2) and (3) of the Income Tax Act? A discussion on whether an Assessing Officer (AO) can limit inquiries to those suggested by an Annual Information Return (AIR) when a case is scrutinized. One participant argues that under sections 143(2) and (3) of the Income Tax Act, the AO has the authority to assess the entire income for the year. Another participant concurs but suggests that if the AO issues a notice based solely on AIR without further reasoning, the assessee might request limiting the inquiry. The discussion highlights potential litigation if the AO's notice lacks documented rationale beyond the AIR.