M/S.SAHYADRI AGENCIES LTD,KANDNASSERY, THRISSUR vs. THE ITO, WD-1(3), THRISSUR

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

68. This issue is also be examined. " Re: Appellant's submissions: I. In limited scrutiny assessment, the Assessing Officer has to restrict himself to issues raised in limited scrutiny and cannot make any additions on other issues. In this regard, reliance is placed on the decisions mentioned in Annexure A, wherein it has been held that in a case selected