TaxTMI 
TaxTMI 
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.
Board Instructions - AIR
07 Oct 2008 
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Scope of assessment: AO may examine entire assessment year even when inquiry originates from AIR.
The assessing officer may examine all aspects of income once assessment proceedings commence, not being confined to matters identified in an Audit Information Report. If a notice appears to have been issued mechanically on the basis of AIR without any independent application of mind or recorded reasons, the assessee can request restriction of the inquiry to AIR-covered issues and seek relevant order sheets and records to support that request, though resolution may require litigation. (AI Summary)
The assessing officer may examine all aspects of income once assessment proceedings commence, not being confined to matters identified in an Audit Information Report. If a notice appears to have been issued mechanically on the basis of AIR without any independent application of mind or recorded reasons, the assessee can request restriction of the inquiry to AIR-covered issues and seek relevant order sheets and records to support that request, though resolution may require litigation. (AI Summary)