Assessment under section 143(3) invalid for exceeding limited scrutiny; forfeited advance wrongly taxed u/s 56(2)(ix) per s.119

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....ITAT allowed the assessee's appeal, holding the assessment order dated 28/12/2019 passed u/s 143(3) invalid insofar as it proceeded beyond the scope of the limited scrutiny under notice dated 11/09/2018. The Tribunal found the AO treated a forfeited advance as income u/s 56(2)(ix) without this issue being included in the limited scrutiny notice and without obtaining prior approval of the PCIT as mandated by CBDT instructions under s.119. The AO therefore exceeded jurisdiction and breached departmental instructions; the resultant assessment is bad in law and set aside, with relief granted to the assessee on the legal issue.....