https://www.taxtmi.com/caselaws?id=790181 In a limited scrutiny assessment, the Assessing Officer could not make an addition on account of purchase of immovable property when the case was selected only for specified issues relating to large cash deposits and transfer of property. The recorded scrutiny reason covered sale or transfer transactions, not purchase or acquisition, and the governing CBDT circular prohibited enlargement of the enquiry into an unrelated matter without valid conversion to complete scrutiny. As there was no material showing proper authorisation for such conversion, the addition was held to be without jurisdiction and was deleted. en-us Mon, 06 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790181 In a limited scrutiny assessment, the Assessing Officer could not make an addition on account of purchase of immovable property when the case was selected only for specified issues relating to large cash deposits and transfer of property. The recorded scrutiny reason covered sale or transfer transactions, not purchase or acquisition, and the governing CBDT circular prohibited enlargement of the enquiry into an unrelated matter without valid conversion to complete scrutiny. As there was no material showing proper authorisation for such conversion, the addition was held to be without jurisdiction and was deleted. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790181