https://www.taxtmi.com/forum/issue?id=924 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. en-us Tue, 07 Oct 2008 14:11:06 +0530 Thu, 23 Jan 2025 15:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=924 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. Discussion-Forum Income Tax Tue, 07 Oct 2008 14:11:06 +0530 https://www.taxtmi.com/forum/issue?id=924