https://www.taxtmi.com/caselaws?id=423414 The Tribunal allowed the Assessee's appeal on technical grounds, finding that the Assessing Officer exceeded jurisdiction by expanding the limited scrutiny assessment without necessary approval, adding income from undisclosed sources improperly. The Tribunal emphasized that in limited scrutiny cases, the AO's authority is confined to issues specified in the notice and cannot exceed those bounds without proper approval. As a result, the appeal was partly allowed based on the technical success regarding the jurisdictional issue, rendering other merit-based challenges moot. en-us Wed, 27 Apr 2022 00:00:00 +0530 Tue, 07 Jun 2022 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423414 The Tribunal allowed the Assessee's appeal on technical grounds, finding that the Assessing Officer exceeded jurisdiction by expanding the limited scrutiny assessment without necessary approval, adding income from undisclosed sources improperly. The Tribunal emphasized that in limited scrutiny cases, the AO's authority is confined to issues specified in the notice and cannot exceed those bounds without proper approval. As a result, the appeal was partly allowed based on the technical success regarding the jurisdictional issue, rendering other merit-based challenges moot. Case-Laws Income Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423414