TaxTMI 
TaxTMI 
2023 (8) TMI 150
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....he fresh assessment order the issue of deemed rent income from house properties owned by the appellant. 4. The appellant craves leave to add, amend, alter, modify, substitute, delete, change or vary all or any of the ground of grounds of appeal." 2. Brief facts of the case are that the assessee is a Doctor and engaged in medical profession/practice, filed her return of income for A.Y. 2018-19 on 22/02/2019 declaring income of Rs. 3.27 crores. The case was selected for limited scrutiny to examine high income reported in return of income and about details of asset and liabilities. The Assessing Officer after examining certain aspect of asset and liability accepted the return income and passed assessment under Section 143(3) on 03/02/2021. The ld. Pr.CIT revised the assessment order dated 03/02/2021 by taking a view that the assessment order passed by the Assessing Officer is erroneous and in so far as prejudicial to the interest of revenue and directed the Assessing Officer to pass fresh assessment order after taking into consideration the issues as may have already been considered together with the issue discussed. Before revising the assessment order, the ld. Pr.CIT issued show ....
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..... Pr.CIT, the assessee has filed present appeal before this Tribunal. 5. We have heard the submissions of the learned Authorised Representative (ld. AR) of the assessee and the learned Commissioner of Income Tax-Departmental Representative (ld. CIT-DR) for the revenue. We have also perused the orders of the lower authorities carefully. The ld. AR of the assessee submits that the assessee filed return of income declaring income of Rs. 3.27 crores. The case was selected for limited scrutiny, copy of notice under Section 143(2) of the Act is filed on record. The ld. AR of the assessee submits that the case of assessee was selected for limited scrutiny "details of assets and liabilities". The Assessing Officer during the assessment, issued show cause notice dated 16/12/2020 for seeking details with regard to schedule of asset and liabilities in return of income filed alongwith computation of income, books of account, audit report, comparison of balance sheet and profit and loss account for the year under consideration vis a vis previous year, reasons of reporting NIL figure in schedule of assets and liabilities alongwith copy of schedule of assets and liabilities. The assessee filed h....
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....ionary, medical consumables etc. Property No. 7 is mentioned at Kailashnagar is not owned by assessee and only advance was given. 8th property at Ornate house is also used for professional purpose by partnership firm-hospital, wherein the assessee is a partner and ninth property at Flat No. H-201, Pragati Nagar is self-occupied property. The ld. AR of the assessee submits that none of the properties other than Rajdeep flat is let out by the assessee. 7. The ld. AR for the assessee reiterated that the case of assessee was selected for limited scrutiny. The Assessing Officer made sufficient enquiry on the issue on which the case was selected for scrutiny, thus the Assessing officer has no jurisdiction to examine any other issue or income qua such properties, thus the assessment order passed by the Assessing Officer is not erroneous. Scope of limited scrutiny is limited to the issue of scrutiny and not to make any full-fledged scrutiny without taking permission from higher authorities. The ld. AR of the assessee submits that on similar set of facts, combination of this Bench in Vijay Haribhai Patel Vs PCIT in ITA No. 96/Srt/2022 dated 18/10/2022 quashed the order passed under Section....
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...., the ld. AR of the assessee submits that on exactly same issue of limited scrutiny assessment, this combination has taken a view that when case was selected for limited scrutiny and the same was not converted from limited scrutiny to fullfledged scrutiny, and order under section 263 was quashed. 11. We have considered the submissions of both the parties and perused the order of ld. Pr.CIT carefully. We have also deliberated on case laws relied by the ld. AR of the assessee. We find that vide notice dated 22/09/2019, the issue under Section 143(2), the case of assessee was selected for limited scrutiny "details of assets and liabilities". We further find that during the assessment, the Assessing Officer issued detailed show cause notice under section 142(1) dated 16.11.2020 for examining the issue of assets and liabilities and sought necessary details about reasons for reporting NIL figure in schedule of assets and liabilities. The assessee vide her reply dated 15/01/2021 furnished complete details, copy of such reply is placed on record at page No. 9 to 11 of paper book. Such raising of enquiry and reply furnished by assessee is not disputed by the ld. CIT-DR. We find that the As....