https://www.taxtmi.com/caselaws?id=468500 In a limited scrutiny assessment, the Assessing Officer could not travel beyond the specific issue of cash deposits selected under section 143(2) and make an addition based on turnover and estimated business income. The CBDT instructions governing limited scrutiny were binding, and the assessment order's focus on a matter outside the authorised scope lacked jurisdictional support. The impugned addition was therefore deleted. The remaining grounds did not survive independently and were treated as academic. en-us Thu, 26 Jun 2025 00:00:00 +0530 Sat, 09 May 2026 11:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468500 In a limited scrutiny assessment, the Assessing Officer could not travel beyond the specific issue of cash deposits selected under section 143(2) and make an addition based on turnover and estimated business income. The CBDT instructions governing limited scrutiny were binding, and the assessment order's focus on a matter outside the authorised scope lacked jurisdictional support. The impugned addition was therefore deleted. The remaining grounds did not survive independently and were treated as academic. Case-Laws Income Tax Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468500