https://www.taxtmi.com/caselaws?id=778089 ITAT held that the assessee's explanation for cash deposits was on record and not found false, and the AO made no addition specifically for those deposits. The assessment was under Limited Scrutiny solely to verify cash deposits, and the AO exceeded that scope without obtaining PCIT approval to convert to Complete Scrutiny. As the AO travelled beyond the authorized scope, the additions in the assessment order were unsustainable and the appeal of the assessee was allowed. en-us Mon, 25 Aug 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778089 ITAT held that the assessee's explanation for cash deposits was on record and not found false, and the AO made no addition specifically for those deposits. The assessment was under Limited Scrutiny solely to verify cash deposits, and the AO exceeded that scope without obtaining PCIT approval to convert to Complete Scrutiny. As the AO travelled beyond the authorized scope, the additions in the assessment order were unsustainable and the appeal of the assessee was allowed. Case-Laws Income Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778089