https://www.taxtmi.com/caselaws?id=775668 The ITAT Delhi held that the assessing officer exceeded the scope of limited scrutiny by making additions as unexplained cash credits under sections 68/69A, which were not part of the reasons for limited scrutiny. The additions were deleted by the lower appellate authority. The tribunal relied on Calcutta HC precedent confirming that additions beyond the specified issues in limited scrutiny assessments are beyond the AO's jurisdiction. en-us Tue, 03 Jun 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775668 The ITAT Delhi held that the assessing officer exceeded the scope of limited scrutiny by making additions as unexplained cash credits under sections 68/69A, which were not part of the reasons for limited scrutiny. The additions were deleted by the lower appellate authority. The tribunal relied on Calcutta HC precedent confirming that additions beyond the specified issues in limited scrutiny assessments are beyond the AO's jurisdiction. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775668