https://www.taxtmi.com/caselaws?id=462918 The ITAT Kolkata held that the AO exceeded jurisdiction by making additions beyond the scope of limited scrutiny without prior approval from PCIT, violating CBDT Instruction No. 5/2016. The AO's actions were contrary to the mandate restricting enquiry to specified issues unless the case is converted to complete scrutiny following due procedure. Since no such conversion occurred, the additions were invalid. The assessment order was quashed as null and void, and the grounds raised by the assessee were allowed. en-us Tue, 08 Oct 2024 00:00:00 +0530 Wed, 23 Jul 2025 15:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462918 The ITAT Kolkata held that the AO exceeded jurisdiction by making additions beyond the scope of limited scrutiny without prior approval from PCIT, violating CBDT Instruction No. 5/2016. The AO's actions were contrary to the mandate restricting enquiry to specified issues unless the case is converted to complete scrutiny following due procedure. Since no such conversion occurred, the additions were invalid. The assessment order was quashed as null and void, and the grounds raised by the assessee were allowed. Case-Laws Income Tax Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462918