https://www.taxtmi.com/caselaws?id=470097 In a limited-scrutiny assessment selected only to verify contract-receipt mismatches between Form 26AS and the return, enquiry must remain confined to that issue. The notes state that reconciliation was furnished and no adverse finding was made on the selected parameter. A disallowance of expenditure was a separate issue and could be examined only after the Assessing Officer formed a reasonable view, obtained written approval from the competent authority and converted the case to complete scrutiny. As no such conversion occurred, the disallowance was beyond the scope of limited scrutiny and the appellate order sustaining it was quashed. en-us Mon, 17 Mar 2025 00:00:00 +0530 Wed, 15 Jul 2026 18:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470097 In a limited-scrutiny assessment selected only to verify contract-receipt mismatches between Form 26AS and the return, enquiry must remain confined to that issue. The notes state that reconciliation was furnished and no adverse finding was made on the selected parameter. A disallowance of expenditure was a separate issue and could be examined only after the Assessing Officer formed a reasonable view, obtained written approval from the competent authority and converted the case to complete scrutiny. As no such conversion occurred, the disallowance was beyond the scope of limited scrutiny and the appellate order sustaining it was quashed. Case-Laws Income Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470097