AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR
In the result, the stay application filed by the assessee is dismissed
ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13
Bench: Shri Kul Bharatshri Manish Borad
Section 143(3)Section 147Section 263
220 (PLisH)
8. Analogous law also supports the contention:
8.1 A somewhat similar legal factual position arose in the cases where assessment has been selected for limited scrutiny purposes. The law is well settled that in the limited scrutiny assessment, the AO cannot be expected to make enquiry only to the extent of the reason/ basis of selection
