INCOME TAX ACT, 1961

Section 250

Appeal [CIT(A)] - Additional ground - Admissibility - Legal issue as to scope of limited scrutiny

Assessee by way of additional ground of appeal raised before CIT(A) pleaded that case of assessee was selected for limited scrutiny but AO made additions beyond the scope of limited scrutiny without taking approval of the competent authority and, therefore, the CIT(A) should have quashed those additions made beyond the scope of limited scrutiny. CIT(A) did not adjudicate upon the additional ground. Held: The legal ground raised in Cross-Objections by assessee was that AO exceeded the jurisdiction while framing assessment under section 143(3) by going for complete scrutiny in place of the limited scrutiny without taking approval of the competent authority. Though this legal issue was raised by assessee before CIT(A) but same had not been adjudicated by CIT(A). However, since the issue was a legal issue and could be raised at any stage, therefore, additional ground was admitted for adjudication by Appellate Tribunal.

Relied:NTPC Ltd. v. CIT (1998) 229 ITR 383 (SC) : 1998 TaxPub(DT) 342 (SC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2015-16

INCOME TAX ACT, 1961

Section 143(3)

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