https://www.taxtmi.com/caselaws?id=774758 ITAT Lucknow held that AO exceeded scope of limited scrutiny by making additions beyond examining cash deposits during demonetization without PCIT approval, violating Instruction No.225/402/2018. Addition under section 68 was deleted as assessee provided reconciliation of bank credits which CIT(A) failed to properly consider, instead confirming addition of Rs.1,14,43,309 when actual cash deposits were only Rs.1,72,500. Appeal allowed. en-us Thu, 10 Jul 2025 00:00:00 +0530 Mon, 14 Jul 2025 08:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774758 ITAT Lucknow held that AO exceeded scope of limited scrutiny by making additions beyond examining cash deposits during demonetization without PCIT approval, violating Instruction No.225/402/2018. Addition under section 68 was deleted as assessee provided reconciliation of bank credits which CIT(A) failed to properly consider, instead confirming addition of Rs.1,14,43,309 when actual cash deposits were only Rs.1,72,500. Appeal allowed. Case-Laws Income Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774758