https://www.taxtmi.com/caselaws?id=404926 The appeal against the CIT(A)'s dismissal for Assessment Year 2015-16 was allowed by the ITAT. The ITAT held that the order passed under section 154 of the Income Tax Act, making an addition towards CSR expenses, in a limited scrutiny case where the returned income was accepted, exceeded the AO's jurisdiction. Relying on legal precedents, the ITAT set aside the CIT(A) order and declared the AO's order under section 154 as illegal, null, and void. Consequently, the appellant's grounds were allowed, and the appeal was pronounced in favor of the assessee on 23rd February 2021. en-us Tue, 23 Feb 2021 00:00:00 +0530 Mon, 08 Mar 2021 09:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404926 The appeal against the CIT(A)'s dismissal for Assessment Year 2015-16 was allowed by the ITAT. The ITAT held that the order passed under section 154 of the Income Tax Act, making an addition towards CSR expenses, in a limited scrutiny case where the returned income was accepted, exceeded the AO's jurisdiction. Relying on legal precedents, the ITAT set aside the CIT(A) order and declared the AO's order under section 154 as illegal, null, and void. Consequently, the appellant's grounds were allowed, and the appeal was pronounced in favor of the assessee on 23rd February 2021. Case-Laws Income Tax Tue, 23 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404926