Shri Rudraprasad Mondal Vs. DCIT, Circle-27(1), Haldia

Parties Involved

Facts Summary

The assessee, Shri Rudraprasad Mondal, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi for the Assessment Year 2017-18. The assessee challenged the order of the Assessing Officer (AO) who made additions in respect of cash payments and sundry creditors without prior approval from the Principal Commissioner of Income Tax (PCIT) as directed by the Central Board of Direct Taxes (CBDT). The AO had exceeded his jurisdiction by enquiring into issues beyond the scope of limited scrutiny. The Tribunal found that the AO's actions were in violation of CBDT instructions and quashed the assessment order as null and bad in law.…

Legal Issues

• 1. Whether the AO exceeded his jurisdiction by making additions beyond the scope of limited scrutiny?
• 2. Whether the conversion of limited scrutiny to complete scrutiny was legally valid?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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