Now a days department is sending limited scutiny notices via registed mail and applicable for cities listed - Ahnedabad, Bengaluru, Chennai, Delhi , Hyderabad, Kokatta , Mubai.
Notice u/s 142(1) / 143(2) for limited scrutiny has been issued for the AY 2015-16. The AO was given the personal bank statement in which he found no unxplained credit entry. So now he issued another questionnaire asking bank statements for AY 2014-15 saying that he wants to know the sources of opening balalnces of savings in bank statement.
Please let know any judicial ruling which says that the AO cannot travel in preceeding years in scrutiny.