https://www.taxtmi.com/caselaws?id=284741 In a limited scrutiny assessment, additions on issues beyond the specified reasons for selection cannot be sustained unless prior written approval to expand the scope is obtained from the competent authority and reflected in the record. Here, the notice under section 143(2) showed scrutiny was confined to MAT liability mismatch and sales turnover mismatch, but the Assessing Officer made additions on other issues without showing the required approval. The assessment was therefore contrary to CBDT instructions and was quashed. en-us Thu, 28 Feb 2019 00:00:00 +0530 Mon, 09 Dec 2019 10:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284741 In a limited scrutiny assessment, additions on issues beyond the specified reasons for selection cannot be sustained unless prior written approval to expand the scope is obtained from the competent authority and reflected in the record. Here, the notice under section 143(2) showed scrutiny was confined to MAT liability mismatch and sales turnover mismatch, but the Assessing Officer made additions on other issues without showing the required approval. The assessment was therefore contrary to CBDT instructions and was quashed. Case-Laws Income Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284741