RASHESWAR DEY,BALASORE vs. ACIT, CIRCLE, BALASORE

ITA 139/CTK/2026Status: DisposedITAT Cuttack16 March 2026AY 2017-18Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)4 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the additions made by the AO were outside the scope of the limited scrutiny for which notice under section 143(2) was issued. Furthermore, it was admitted that no approval was taken to widen the scope of the limited scrutiny.

What were the facts?

The assessee's appeal pertains to assessment year 2017-18, concerning additions made by the Assessing Officer (AO) and confirmed by the CIT(A). The AO initiated limited scrutiny regarding large cash deposits, but made additions related to a difference in sundry debtors and a difference between bank balance and cash deposits.

What were the issues?

Whether additions made by the AO were beyond the scope of limited scrutiny and if proper approval was obtained for widening the scope of assessment.

Which sections of the Income-tax Act were involved?

Section 143(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “CUTTACK BENCH, CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri S. K. Sarangi, AR
For Respondent: Shri Shakeer Ahamed, Sr. DR
Hearing: 16.03.2026Pronounced: 16.03.2026

PER BENCH: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Cuttack/10841/2019-20 dated 08.07.2024 for the assessment year 2017-18. 2. Shri S. K. Sarangi, AR, represented on behalf of the assessee and Shri Shakeer Ahamed, Sr. DR represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the notice u/s 143(2) has been issued to the assessee for limited scrutiny in respect of large cash deposits in the bank account during the year. It was the submission that one addition has been made of Rs.7,76,000/- representing difference in sundry debtor in the balance sheet and another addition of Rs.2,26,209 repres

The order continues below.

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