SAHKUMBARI ASSOCIATES,DEHRADUN vs. ACIT, CIRCLE-2, DEHRADUN
In the result, appeal of the assessee is allowed
ITA 261/DEL/2018[2014-15]Status: DisposedITAT Dehradun28 Feb 2023AY 2014-15
Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.261/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Sahkumbari Associates, Acit Vs. C/O Matta Garg & Co., Circle-2, 15, Astley Hall, Dehradun. Dehradun, Uttarakhand. Pan No. Aagas1127F अपीलाथ" Appellant ""यथ"/Respondent
Section 143(2)Section 143(3)Section 37Section 37(1)
40A(3) of the Act while completing the scrutiny assessment
which were not the items for which the return was selected for limited
scrutiny. The CBDT Circular in Instruction No. 20 of 2015 dated
29.12.2015 and Instruction No. 5 of 2016 dated 14.07.2016 clearly
describes the scope of enquiry in cases selected under limited scrutiny
that the scrutiny assessment proceedings
