An assessee was served a notice for limited scrutiny for mismatch of turnover compared with 26AS. The reasons were explained to the satisfaction of AO.
However AO then asked for tally backup and added Rs 450000/- due to peak negative cash on a particular day and passed the assessment order (The order does not mention whether he is satisfied with the original issue). He now wants to levy penalty.
As per instruction no 20/2015 of CBDT, in case of limited scrutiny the scope of enquiry should be restricted to 'Limited scrutiny' issues.
Is it correct on part of AO to make such addition?
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