« Top Headlines » Open DEMAT Account in 24 hrs  ITR Filing 2025: These individuals are exempt from paying tax. Do they need to file returns?  Full List Of Trump's Reciprocal Tariffs Announced Wednesday  Top 5 tax-saving investment options for salaried individuals to consider before March 31, 2025  5 lesser lesser-known avenues of tax saving you can use to save income tax before March 31, 2025  March 15 is deadline for last advance tax installment: Know if you must pay «  Capital gains... Not allowing standard deduction for salaried is unjust... » Scope to scrutinise January, 25th 2008 The Mumbai tribunal has recently said that for the purpose of scrutinising the assessees income, the assessing officer (AO) can issue a notice only for the limited scope as against loss, exemption and allowance or relief, which in his opinion is inadmissible, and not beyond that. The assessee filed the return declaring the income earned from sub-letting a premises as income from business. The AO selected the case for scrutiny and issued a notice for assessing the income as income from other sources. The assessee contended that the scrutiny notice was beyond its scope. The tribunal observed that the provisions of scrutiny are very limited, and therefore, it can operate only against the loss, exemption and allowance or relief claimed, which are inadmissible. Therefore, the change of the head with regard to income from the business to other sources falls out of the limited scope of the scrutiny assessment. Accordingly, the notice was considered as invalid.