Tax Cannot Be Imposed Due to Ignorance of Law in Limited Scrutiny; Taxpayer Claims Must Be Considered.

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Full Text of the Document

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....Scope of limited scrutiny assessment - the tax cannot be levied on ignorance of law - The correct income has to be assessed and there is no bar for not entertaining the claim/issue raised by the assessee in limited scrutiny proceedings, if the same has been raised by the assessee.....