Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
In a limited scrutiny assessment selected through CASS, the Assessing Officer is confined to the specific issues for which scrutiny was initiated. Enquiry into matters outside those issues is permissible only after conversion into complete scrutiny with the prescribed approval. Because the addition was made beyond the selected scrutiny scope and no valid conversion was shown, the Tribunal held that the assessment had travelled beyond jurisdiction and the addition was unsustainable. The assessee's appeal was allowed.
In a limited scrutiny assessment selected through CASS, the Assessing Officer is confined to the specific issues for which scrutiny was initiated. Enquiry into matters outside those issues is permissible only after conversion into complete scrutiny with the prescribed approval. Because the addition was made beyond the selected scrutiny scope and no valid conversion was shown, the Tribunal held that the assessment had travelled beyond jurisdiction and the addition was unsustainable. The assessee's appeal was allowed.
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