https://www.taxtmi.com/caselaws?id=767560 ITAT Pune held that AO exceeded jurisdiction in limited scrutiny proceedings by making deemed dividend addition u/s 2(22)(e) without mandatory permission from PCIT/Pr.CIT for conversion to complete scrutiny. Court emphasized CBDT circulars are binding on department and must be strictly followed. Since AO traveled beyond selected limited scrutiny issues without required permission, the deemed dividend addition could not be sustained. Appeal decided in favor of assessee with direction to delete the addition. en-us Wed, 19 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767560 ITAT Pune held that AO exceeded jurisdiction in limited scrutiny proceedings by making deemed dividend addition u/s 2(22)(e) without mandatory permission from PCIT/Pr.CIT for conversion to complete scrutiny. Court emphasized CBDT circulars are binding on department and must be strictly followed. Since AO traveled beyond selected limited scrutiny issues without required permission, the deemed dividend addition could not be sustained. Appeal decided in favor of assessee with direction to delete the addition. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767560