ABHISHEK MALVIYA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX 4(1), BHOPAL

ITA 806/IND/2025Status: DisposedITAT Indore09 September 2026AY 2016-1713 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the AO lacked jurisdiction to examine the capital gains issue as it was outside the scope of limited scrutiny. The assessment order was quashed due to this jurisdictional defect.

What were the facts?

The assessee's case for AY 2016-17 was selected for limited scrutiny regarding cash deposits during demonetization. The Assessing Officer (AO) made an addition for capital gains, which was beyond the scope of the limited scrutiny.

What were the issues?

Whether the AO exceeded the scope of limited scrutiny by examining an issue unrelated to the selection criteria. Whether the assessment order is valid when the AO lacks jurisdiction over the issue examined.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Shri S.S. Deshpande, AR
For Respondent: Shri Binay Kumar Rai, Sr, DR
Hearing: 11.08.2026Pronounced: 09.09.2026

PER ARVIND SONI, ACCOUNTANT MEMBER:

This appeal has been filed by the assessee against the order dated 30.07.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as "the ld. CIT(A)"] for Assessment Year 2016-17 arising out of assessment order framed under section 147 read with section 143(3) of the Income-tax Act, 1961 ("the Act").

Abhishek Malviya

2.

The brief facts of the case are that the assessee filed the return of income for Assessment Year 2016-17 on 26.12.2017 declaring total income of Rs.38,91,900/-.

The case was selected for limited scrutiny under CASS and notice u/s 143(2) of the Act along with a specific

questionnair

The order continues below.

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