https://www.taxtmi.com/caselaws?id=435662 Limited scrutiny is confined to the issue for which the case is selected, and an Assessing Officer cannot sustain an addition on an unselected matter without obtaining the required approval or correcting the scrutiny reason. Where the scrutiny reason referred to transfer of immovable property but the addition was made on the basis of acquisition of immovable property, the distinction was material and could not be stretched to cover the new issue. The proper course was to rectify the reason or secure competent approval before examining that matter. On that basis, the addition based on acquisition of immovable property was held unsustainable and liable to be deleted. en-us Wed, 22 Mar 2023 00:00:00 +0530 Fri, 24 Mar 2023 09:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435662 Limited scrutiny is confined to the issue for which the case is selected, and an Assessing Officer cannot sustain an addition on an unselected matter without obtaining the required approval or correcting the scrutiny reason. Where the scrutiny reason referred to transfer of immovable property but the addition was made on the basis of acquisition of immovable property, the distinction was material and could not be stretched to cover the new issue. The proper course was to rectify the reason or secure competent approval before examining that matter. On that basis, the addition based on acquisition of immovable property was held unsustainable and liable to be deleted. Case-Laws Income Tax Wed, 22 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435662