https://www.taxtmi.com/caselaws?id=423071 The ITAT ruled in favor of the assessee, deeming the disputed addition of Rs. 7,40,505.00 invalid due to jurisdictional and procedural flaws. The assessment exceeded the limited scrutiny scope without proper authorization, rendering the addition unsustainable. The ITAT highlighted the AO's errors in selecting the case for scrutiny and expanding the assessment without approval, ultimately allowing the appeal and deleting the contested addition under section 68 of the Income-tax Act. en-us Thu, 28 Apr 2022 00:00:00 +0530 Sat, 28 May 2022 09:37:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423071 The ITAT ruled in favor of the assessee, deeming the disputed addition of Rs. 7,40,505.00 invalid due to jurisdictional and procedural flaws. The assessment exceeded the limited scrutiny scope without proper authorization, rendering the addition unsustainable. The ITAT highlighted the AO's errors in selecting the case for scrutiny and expanding the assessment without approval, ultimately allowing the appeal and deleting the contested addition under section 68 of the Income-tax Act. Case-Laws Income Tax Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423071