Mohammad Parvez Alam Vs ITO (ITAT Raipur)Scope of Limited Scrutiny Breached -AO Cannot Travel Beyond Limited Scrutiny without proper approvalAssessee had taken loan of Rs. Before Tribunal, it was argued that the case was selected for limited scrutiny only for verifying cash deposits during the year. However, by making addition u/s 68 towards unsecured loan, AO had travelled beyond the scope of limited scrutiny without prior approval of competent authority. Tribunal observed that once the case was confined to limited scrutiny for verifying cash deposits, AO could not have examined unrelated issues like genuineness of loan without converting the case into complete scrutiny with due approval. This ruling reaffirms that in limited scrutiny cases, AO cannot travel beyond the scope of enquiry without proper approval, & any addition made without jurisdiction is liable to be quashed.